FAC Explorer

Audit 398481

FY End
2025-06-30
Total Expended
$821,030
Findings
3
Programs
12
Organization: Boyer Valley Community School District (IA)
Year: 2025 Accepted: 2026-04-13
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206471 2025-002 Material Weakness Yes ABEILN
1206472 2025-002 Material Weakness Yes ABEILN
1206473 2025-002 Material Weakness Yes ABGHL

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $189,720 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $128,559 Yes 1
97.067 HOMELAND SECURITY GRANT PROGRAM $100,000 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $72,241 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $63,611 Yes 0
84.425 EDUCATION STABILIZATION FUND $38,427 Yes 0
84.358 RURAL EDUCATION $37,719 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $29,691 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $17,105 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $16,576 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $10,736 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0

Contacts

Name Title Type
T5T2MLJYC2J4 Terra Sell Auditee
7126432258 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 Boyer Valley 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 Boyer Valley Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Boyer Valley 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, receipts, disbursements, capital assets, payroll, financial reporting, journal entries and school lunch program. See finding 2025-001.