FAC Explorer

Audit 37055

FY End
2022-06-30
Total Expended
$1.58M
Findings
8
Programs
10
Organization: Mfl Marmac Community School District (IA)
Year: 2022 Accepted: 2023-03-19
Auditor: Kay L Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33362 2022-003 Material Weakness Yes BL
33363 2022-003 Material Weakness Yes BL
33364 2022-003 Material Weakness Yes BL
33365 2022-003 Material Weakness Yes BL
609804 2022-003 Material Weakness Yes BL
609805 2022-003 Material Weakness Yes BL
609806 2022-003 Material Weakness Yes BL
609807 2022-003 Material Weakness Yes BL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $725,640 - 0
10.555 National School Lunch Program $505,431 Yes 1
10.553 School Breakfast Program $95,312 Yes 1
10.559 Summer Food Service Program for Children $57,250 Yes 1
84.027 Special Education_grants to States $35,281 - 0
84.367 Improving Teacher Quality State Grants $26,660 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,407 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.010 Title I Grants to Local Educational Agencies $4,654 - 0
10.649 Pandemic Ebt Administrative Costs $614 Yes 1

Contacts

Name Title Type
DHFEDZEMX3Z1 Karla Hanson Auditee
5635394795 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 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.