FAC Explorer

Audit 357100

FY End
2024-06-30
Total Expended
$1.22M
Findings
2
Programs
11
Organization: Bcluw Community School District (IA)
Year: 2024 Accepted: 2025-05-27
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561504 2024-003 Material Weakness - ABFL
1137946 2024-003 Material Weakness - ABFL

Programs

ALN Program Spent Major Findings
66.045 Clean School Bus Program $790,000 Yes 1
10.555 National School Lunch Program $146,561 - 0
84.010 Title I Grants to Local Educational Agencies $85,485 - 0
84.358 Rural Education $51,095 - 0
10.553 School Breakfast Program $36,374 - 0
84.027 Special Education Grants to States $21,885 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,625 - 0
84.425 Education Stabilization Fund $16,955 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,328 - 0
84.424 Student Support and Academic Enrichment Program $11,298 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,532 - 0

Contacts

Name Title Type
M5VMNNGYEZ97 Leah Woiwood Auditee
6413662819 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-003
Segregation of Duties - One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, financial reporting, computer systems and school lunch program. See finding 2024-001
Finding 2024-003
Segregation of Duties - One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, financial reporting, computer systems and school lunch program. See finding 2024-001