FAC Explorer

Audit 398194

FY End
2025-06-30
Total Expended
$840,660
Findings
3
Programs
12
Organization: South Central Calhoun Community School District (IA)
Year: 2025 Accepted: 2026-04-09
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206227 2025-003 Material Weakness Yes ABEILN
1206228 2025-003 Material Weakness Yes ABEILN
1206229 2025-003 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $317,183 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $173,129 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $118,707 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $82,930 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $42,739 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $31,439 Yes 0
93.600 HEAD START $29,925 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $16,260 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $11,971 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $9,739 Yes 0
84.425 EDUCATION STABILIZATION FUND $4,649 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $1,989 Yes 0

Contacts

Name Title Type
W7VLLTML9H44 Carol Collins Auditee
7122977341 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 South Central Calhoun 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 South Central Calhoun Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of South Central Calhoun Community School District.
No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2025-003
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, disbursements, payroll and journal entries. See finding 2025-001.