FAC Explorer

Audit 393638

FY End
2025-06-30
Total Expended
$2.37M
Findings
2
Programs
11
Organization: Chariton Community School District (IA)
Year: 2025 Accepted: 2026-03-24
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182258 2025-002 Material Weakness Yes ABHIL
1182259 2025-002 Material Weakness Yes ABL

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $920,529 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $477,088 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $449,056 Yes 1
97.067 HOMELAND SECURITY GRANT PROGRAM $140,769 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $136,769 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $62,087 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $61,586 Yes 0
84.358 RURAL EDUCATION $45,510 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $30,993 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,687 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $5,435 Yes 0

Contacts

Name Title Type
YDAERGBDHVN7 Chloe Trenary Auditee
6417745967 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 Chariton 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 selected portion of the operations of Chariton Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Chariton 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, disbursements, journal entries and financial reporting. See finding 2025-001.