FAC Explorer

Audit 35913

FY End
2022-06-30
Total Expended
$907,611
Findings
4
Programs
10
Organization: East Buchanan Community School District (IA)
Year: 2022 Accepted: 2023-03-22
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31568 2022-002 Material Weakness - BL
31569 2022-002 Material Weakness - BL
608010 2022-002 Material Weakness - BL
608011 2022-002 Material Weakness - BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $365,991 Yes 1
84.425 Education Stabilization Fund $272,792 - 0
84.010 Title I Grants to Local Educational Agencies $80,600 - 0
10.553 School Breakfast Program $67,533 Yes 1
84.358 Rural Education $40,951 - 0
84.027 Special Education_grants to States $25,238 - 0
93.600 Head Start $13,861 - 0
84.367 Improving Teacher Quality State Grants $11,834 - 0
84.424 Student Support and Academic Enrichment Program $10,696 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,113 - 0

Contacts

Name Title Type
TVBZEK8DSBN4 Teresa Knipper Auditee
3199353367 Kay L Chapman 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: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.