FAC Explorer

Audit 395918

FY End
2025-06-30
Total Expended
$1.28M
Findings
6
Programs
10
Organization: Washington Community School District (IA)
Year: 2025 Accepted: 2026-03-30
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201241 2025-002 Material Weakness Yes ABEILN
1201242 2025-002 Material Weakness Yes ABEILN
1201243 2025-002 Material Weakness Yes ABEILN
1201244 2025-003 Material Weakness Yes ABEILN
1201245 2025-003 Material Weakness Yes ABEILN
1201246 2025-003 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $478,748 Yes 2
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $437,212 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $76,941 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $73,468 Yes 2
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $68,242 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $52,000 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $32,822 Yes 2
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,980 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $21,743 Yes 0
84.425 EDUCATION STABILIZATION FUND $9,019 Yes 0

Contacts

Name Title Type
MDE7VBWU5LH5 Amy Greiner Auditee
3196536543 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 Washington 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 Washington Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Washington 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 a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2025-001.
Finding 2025-003
We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal program. The bid for fiscal year 2025 was properly awarded to a new vendor. However, we noted multiple instances where the District continued to purchase bread from the prior vendor and did not place any orders with the new vendor.