FAC Explorer

Audit 364847

FY End
2023-06-30
Total Expended
$863,489
Findings
4
Programs
11
Organization: West Hancock Community School District (IA)
Year: 2023 Accepted: 2025-08-25
Auditor: Cornwell Frideres Maher & Associates P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574594 2023-004 Material Weakness - ABEGLMN
574595 2023-004 Material Weakness Yes ABFGLMN
1151036 2023-004 Material Weakness - ABEGLMN
1151037 2023-004 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $273,857 Yes 1
10.555 National School Lunch Program $231,981 - 0
93.276 Drug-Free Communities Support Program Grants $137,355 - 0
84.010 Title I Grants to Local Educational Agencies $81,849 Yes 1
84.358 Rural Education $41,448 - 0
10.553 School Breakfast Program $29,523 - 0
84.027 Special Education Grants to States $26,489 - 0
84.048 Career and Technical Education -- Basic Grants to States $15,901 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $14,086 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.356 Alaska Native Educational Programs $1,000 - 0

Contacts

Name Title Type
D2NMWAFNE3K3 Beth Degroote Auditee
6418433863 Jerilyn Maher Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: SEFA WAS PREPARED ON THE GAAP BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: THE DISTRICT DID NOT USE THE DI MINIMIS COST RATE THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF WEST HANCOCK COMMUNITY SCHOOL DISTRICT UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2023. 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). BECASUE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF CLARION GOLDFIELD DOWS COMMUNITY SCHOOL DISTRICT, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN FINANCIAL POSITION OR CASH FLOWS OF CLARION GOLDFIELD DOWS COMMUNITY SCHOOL DISTRICT.

Finding Details

Finding 2023-004
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2023-004
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2023-004
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.
Finding 2023-004
THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.