FAC Explorer

Audit 393582

FY End
2025-06-30
Total Expended
$822,676
Findings
3
Programs
10
Organization: East Marshall Community School District (IA)
Year: 2025 Accepted: 2026-03-24
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182202 2025-002 Material Weakness Yes ABEILN
1182203 2025-002 Material Weakness Yes ABEILN
1182204 2025-002 Material Weakness Yes ABHIL

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $216,824 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $150,000 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $84,512 Yes 0
81.041 STATE ENERGY PROGRAM $44,280 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $35,788 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $23,983 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $16,273 Yes 0
84.425 EDUCATION STABILIZATION FUND $13,111 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,800 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $4,093 Yes 0

Contacts

Name Title Type
Q6C6BTKZM2E7 Allison Frost Auditee
6414987481 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 East Marshall Community School District under programs of the federal government for the year ended June 30, 2025. The information on 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 East Marshall Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of East Marshall 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 major federal programs; cash, capital assets, receipts, inventories, journal entries and payroll. See finding 2025-001.