FAC Explorer

Audit 370483

FY End
2024-06-30
Total Expended
$945,771
Findings
6
Programs
12
Organization: East Union Community School District (IA)
Year: 2024 Accepted: 2025-10-06
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160001 2024-003 Material Weakness Yes ABEILN
1160002 2024-003 Material Weakness Yes ABEILN
1160003 2024-003 Material Weakness Yes ABEILN
1160004 2024-003 Material Weakness Yes ABFL
1160005 2024-003 Material Weakness Yes ABFL
1160006 2024-003 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $253,877 Yes 1
10.555 National School Lunch Program $164,490 Yes 1
84.010 Title I Grants to Local Educational Agencies $155,569 Yes 0
93.575 Child Care and Development Block Grant $141,400 Yes 0
10.553 School Breakfast Program $70,300 Yes 1
84.358 Rural Education $41,639 Yes 0
10.558 Child and Adult Care Food Program $25,194 Yes 0
84.027 Special Education Grants to States $23,835 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $19,325 Yes 0
10.559 Summer Food Service Program for Children $14,577 Yes 1
84.424 Student Support and Academic Enrichment Program $11,123 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $9,697 Yes 0

Contacts

Name Title Type
L3RJASMMN749 Rhiannon Tessum Auditee
6413475215 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of East Union 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 selected portion of the operations of East Union Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of East Union Community School District.
No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2024-003
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, investments, receipts, journal entries and the school nutrition program. See finding 2023-001.