FAC Explorer

Audit 358498

FY End
2023-06-30
Total Expended
$1.14M
Findings
4
Programs
10
Organization: South Central Calhoun Community School District (IA)
Year: 2023 Accepted: 2025-06-11
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564335 2023-003 Material Weakness Yes ABEILN
564336 2023-003 Material Weakness Yes ABEILN
1140777 2023-003 Material Weakness Yes ABEILN
1140778 2023-003 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $430,515 Yes 1
84.425 Education Stabilization Fund $311,829 - 0
84.010 Title I Grants to Local Educational Agencies $180,882 - 0
10.555 National School Lunch Program $98,726 Yes 1
84.027 Special Education Grants to States $41,576 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $30,578 - 0
93.600 Head Start $16,050 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,652 - 0
84.424 Student Support and Academic Enrichment Program $10,638 - 0
10.185 Local Food for Schools Cooperative Agreement Program $4,000 - 0

Contacts

Name Title Type
W7VLLTML9H44 Carol Collins Auditee
7122977341 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: South Central Calhoun Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
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 major federal programs; cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2023-001.
Finding 2023-003
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 major federal programs; cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2023-001.
Finding 2023-003
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 major federal programs; cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2023-001.
Finding 2023-003
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 major federal programs; cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2023-001.