FAC Explorer

Audit 39445

FY End
2022-06-30
Total Expended
$806,176
Findings
8
Programs
9
Organization: West Central Community School District (IA)
Year: 2022 Accepted: 2023-03-16
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41772 2022-008 Material Weakness Yes BL
41773 2022-009 Material Weakness - BL
41774 2022-010 Significant Deficiency - BL
41775 2022-011 Significant Deficiency - BL
618214 2022-008 Material Weakness Yes BL
618215 2022-009 Material Weakness - BL
618216 2022-010 Significant Deficiency - BL
618217 2022-011 Significant Deficiency - BL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $419,867 Yes 4
10.555 National School Lunch Program $219,787 - 0
84.010 Title I Grants to Local Educational Agencies $58,271 - 0
10.553 School Breakfast Program $43,620 - 0
84.358 Rural Education $23,046 - 0
84.027 Special Education_grants to States $12,429 - 0
84.367 Improving Teacher Quality State Grants $11,506 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,733 - 0

Contacts

Name Title Type
H64GD92KWK85 Beth Weepie Auditee
5636372283 Kay L Chapman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-008
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including these related to federal programs.
Finding 2022-009
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs.
Finding 2022-010
Payroll calculations and related payroll disbursements are not reviewed for correctness, appropriateness and timely submission of taxes and tax forms, including payroll relating to federal programs.
Finding 2022-011
Financial reports and a complete list of expenditures are not prepared and presented to the Board monthly to review and approval, including those related to federal programs.
Finding 2022-008
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including these related to federal programs.
Finding 2022-009
The District did not prepare monthly bank reconciliations in a timely manner, including accounts relating to federal programs.
Finding 2022-010
Payroll calculations and related payroll disbursements are not reviewed for correctness, appropriateness and timely submission of taxes and tax forms, including payroll relating to federal programs.
Finding 2022-011
Financial reports and a complete list of expenditures are not prepared and presented to the Board monthly to review and approval, including those related to federal programs.