FAC Explorer

Audit 393774

FY End
2025-06-30
Total Expended
$1.21M
Findings
3
Programs
11
Organization: Greene County Community School District (IA)
Year: 2025 Accepted: 2026-03-24
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182327 2025-002 Material Weakness Yes ABEILN
1182328 2025-002 Material Weakness Yes ABEILN
1182329 2025-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $466,035 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $289,719 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $119,579 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $69,985 Yes 1
84.425 EDUCATION STABILIZATION FUND $60,240 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $54,043 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,276 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $36,809 Yes 0
81.041 STATE ENERGY PROGRAM $20,500 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $16,559 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,406 Yes 0

Contacts

Name Title Type
MLLAA6KAN6N6 Laura Marshall Auditee
5153864168 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 Greene County 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 Greene County Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Greene County 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, receipts, school lunch program and journal entries. See finding 2025-001.