FAC Explorer

Audit 364567

FY End
2024-06-30
Total Expended
$971,160
Findings
6
Programs
14
Organization: Lamoni Community School District (IA)
Year: 2024 Accepted: 2025-08-20
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573938 2024-002 Material Weakness Yes ABL
573939 2024-002 Material Weakness Yes ABL
573940 2024-002 Material Weakness Yes ABFL
1150380 2024-002 Material Weakness Yes ABL
1150381 2024-002 Material Weakness Yes ABL
1150382 2024-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $336,828 Yes 1
10.555 National School Lunch Program $155,958 - 0
84.010 Title I Grants to Local Educational Agencies $143,020 Yes 1
84.287 Twenty-First Century Community Learning Centers $62,539 - 0
93.600 Head Start $53,820 - 0
10.553 School Breakfast Program $37,948 - 0
84.358 Rural Education $36,606 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,447 - 0
84.027 Special Education Grants to States $17,155 - 0
84.424 Student Support and Academic Enrichment Program $11,298 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,998 - 0
10.582 Fresh Fruit and Vegetable Program $8,911 - 0
10.559 Summer Food Service Program for Children $7,748 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $3,382 - 0

Contacts

Name Title Type
H9HAYUCSS8F7 Stacy Jones Auditee
6417843351 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 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.
Finding 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.
Finding 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.
Finding 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.
Finding 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.
Finding 2024-002
One important aspect of internal accounting control 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 one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, capital assets, financial reporting, school lunch program and journal entries. See finding 2024-001.