FAC Explorer

Audit 391631

FY End
2025-06-30
Total Expended
$828,150
Findings
4
Programs
13
Organization: Agwsr Community School District (IA)
Year: 2025 Accepted: 2026-03-12
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179250 2025-002 Material Weakness Yes ABEILN
1179251 2025-002 Material Weakness Yes ABEILN
1179252 2025-002 Material Weakness Yes ABEILN
1179253 2025-002 Material Weakness Yes ABHIL

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $229,858 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $216,792 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $129,934 Yes 1
84.425 EDUCATION STABILIZATION FUND $95,025 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $41,806 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $31,428 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $22,423 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $16,798 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $13,080 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $11,291 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $9,429 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8,286 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,000 Yes 0

Contacts

Name Title Type
RMPLMMCZ2SS1 Deb Barker Auditee
6418478006 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 AGWSR Community School District under programs of the federal government for the year ended June 30, 2025. 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 a selected portion of the operations of AGWSR Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of AGWSR Community School District.
No federal expenditures presented in this Schedule were provided to subrecipients.

Finding Details

Finding 2025-002
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 federal programs; cash, investments, receipts, disbursements, inventories, wire transfers, payroll, manual journal entries, financial reporting, computer systems and the school lunch program. See finding 2025-001