FAC Explorer

Audit 397144

FY End
2025-06-30
Total Expended
$820,194
Findings
2
Programs
11
Organization: Clear Lake Community School District (IA)
Year: 2025 Accepted: 2026-03-31
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205470 2025-002 Material Weakness Yes ABEILN
1205471 2025-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $352,919 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $145,239 Yes 0
84.425 EDUCATION STABILIZATION FUND $106,155 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $53,621 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $45,971 Yes 1
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $31,262 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $28,489 Yes 0
66.040 STATE CLEAN DIESEL GRANT PROGRAM $20,900 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $13,333 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,426 Yes 0

Contacts

Name Title Type
K254NR3S5NA8 Alyssa Pfeffer Auditee
6413572181 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 Clear Lake 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 Clear Lake Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Clear Lake 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, investments and disbursements. See finding 2025-001.