FAC Explorer

Audit 392586

FY End
2025-06-30
Total Expended
$1.04M
Findings
4
Programs
7
Organization: Carlisle Community School District (IA)
Year: 2025 Accepted: 2026-03-18
Auditor: TERPSTRA HOKE & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181355 2025-002 Material Weakness Yes L
1181356 2025-003 Material Weakness Yes L
1181357 2025-002 Material Weakness Yes L
1181358 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $590,859 Yes 2
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $193,356 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $105,031 Yes 2
84.027 SPECIAL EDUCATION GRANTS TO STATES $89,473 Yes 0
94.021 AMERICORPS VOLUNTEER GENERATION FUND 94.021 $23,500 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $15,516 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $12,264 Yes 0

Contacts

Name Title Type
FYQ6KNZT3WH1 Vickie Hall Auditee
5159893589 Michael Stanley Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Carlisle 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 Carlisle Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Carlisle Community School District.
– 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.
Carlisle Community School District has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Reporting – Financial Reporting-Claim for Reimbursement Criteria – Federal administrative regulations 7 CFR sections 210.8, 220.11, 215.10 and 225.15(c) require that school food authorities submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim. Condition – The District submitted the claim for the reimbursement for meals served during May 2025 on September 2, 2025, which was 94 days following the final day of the month covered by the claim. The late reimbursement request totaled $54,368. Cause - The District had staffing problems with personnel in the School Nutrition Fund which were the individuals responsible for the completion of the monthly claim for reimbursement. The District did not have controls in place to ensure that other personnel would submit the claim for reimbursement in a timely manner. Effect – The District is not in compliance with the federal regulations cited above for the claim for reimbursements related to the Child Nutrition Cluster federal program. Recommendation – The District should ensure that, when key personnel related to the Child Nutrition Cluster program are absent from the District, another employee is trained and has the necessary knowledge to complete and timely submit the required monthly claim for reimbursement. Response and Corrective Action Planned – We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child Nutrition Cluster program requirements. Conclusion – Response accepted.
Finding 2025-003
Reporting - Financial Reporting – The District did not timely submit the May 2025 reimbursement request in a timely manner due to personnel problems with employees involved in the reporting process and did not have controls in place to ensure continuing compliance with Child Nutrition Cluster program requirements. See 2025-002.