FAC Explorer

Audit 370596

FY End
2024-06-30
Total Expended
$1.43M
Findings
2
Programs
11
Organization: Columbus Community School District (IA)
Year: 2024 Accepted: 2025-10-09
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160211 2024-004 Material Weakness Yes ABFL
1160212 2024-004 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $628,371 Yes 1
10.555 National School Lunch Program $343,515 Yes 0
84.010 Title I Grants to Local Educational Agencies $226,520 Yes 0
10.553 School Breakfast Program $83,811 Yes 0
84.027 Special Education Grants to States $36,149 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,438 Yes 0
10.582 Fresh Fruit and Vegetable Program $16,983 Yes 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $16,502 Yes 0
84.424 Student Support and Academic Enrichment Program $15,791 Yes 0
10.559 Summer Food Service Program for Children $15,314 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $3,915 Yes 0

Contacts

Name Title Type
EB5AAJYGANF4 Neil Mills Auditee
3197282911 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 Columbus 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 Columbus Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Columbus Community School District.
No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2024-004
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2024-001.