FAC Explorer

Audit 3787

FY End
2022-06-30
Total Expended
$1.83M
Findings
8
Programs
11
Organization: Albia Community School District (IA)
Year: 2022 Accepted: 2023-11-20
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2206 2022-002 Material Weakness - ABEILN
2207 2022-002 Material Weakness - ABEILN
2208 2022-002 Material Weakness - ABEILN
2209 2022-002 Material Weakness - ABEILN
578648 2022-002 Material Weakness - ABEILN
578649 2022-002 Material Weakness - ABEILN
578650 2022-002 Material Weakness - ABEILN
578651 2022-002 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $606,611 Yes 1
84.425 Education Stabilization Fund $269,586 - 0
84.010 Title I Grants to Local Educational Agencies $245,870 - 0
10.553 School Breakfast Program $210,701 Yes 1
84.367 Improving Teacher Quality State Grants $39,614 - 0
84.424 Student Support and Academic Enrichment Program $16,011 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,002 - 0
84.027 Special Education_grants to States $8,196 - 0
10.556 Special Milk Program for Children $2,421 Yes 1
10.559 Summer Food Service Program for Children $1,681 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
D5BDT9PLXYK6 Melissa Bauer Auditee
6419322161 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 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.
Finding 2022-002
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, capital assets and financial reporting. See finding 2022-001.