FAC Explorer

Audit 362211

FY End
2024-06-30
Total Expended
$2.68M
Findings
18
Programs
9
Organization: Clarke Community School District (IA)
Year: 2024 Accepted: 2025-07-15
Auditor: Iowa State Auditor's Office

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571283 2024-001 Material Weakness - P
571284 2024-001 Material Weakness - P
571285 2024-001 Material Weakness - P
571286 2024-001 Material Weakness - P
571287 2024-001 Material Weakness - P
571288 2024-001 Material Weakness - P
571289 2024-001 Material Weakness - P
571290 2024-001 Material Weakness - P
571291 2024-001 Material Weakness - P
1147725 2024-001 Material Weakness - P
1147726 2024-001 Material Weakness - P
1147727 2024-001 Material Weakness - P
1147728 2024-001 Material Weakness - P
1147729 2024-001 Material Weakness - P
1147730 2024-001 Material Weakness - P
1147731 2024-001 Material Weakness - P
1147732 2024-001 Material Weakness - P
1147733 2024-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $1.56M - 1
10.555 National School Lunch Program $478,587 Yes 1
84.010 Title I Grants to Local Educational Agencies $374,567 - 1
10.553 School Breakfast Program $118,026 Yes 1
84.027 Special Education Grants to States $69,233 - 1
10.582 Fresh Fruit and Vegetable Program $28,650 Yes 1
84.424 Student Support and Academic Enrichment Program $24,996 - 1
84.048 Career and Technical Education -- Basic Grants to States $20,099 - 1
10.559 Summer Food Service Program for Children $12,658 Yes 1

Contacts

Name Title Type
N1PZEH9HHLE5 Lesley Geary Auditee
5152815834 Lesley Geary Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the 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: Clarke Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Clarke Community School District under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Clarke Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Clarke Community School District.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the Schedule are reported on the 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: Clarke Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance. Expenditures reported in the Schedule are reported on the 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
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in the Schedule are reported on the 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: Clarke Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance. Clarke Community School District uses a federally negotiated indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Finding 2024-001
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.