FAC Explorer

Audit 399393

FY End
2025-06-30
Total Expended
$1.21M
Findings
4
Programs
11
Organization: Albia Community School District (IA)
Year: 2025 Accepted: 2026-04-22
Auditor: NOLTE CORNMAN & JOHNSON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208436 2025-002 Material Weakness Yes ABEILN
1208437 2025-002 Material Weakness Yes ABEILN
1208438 2025-002 Material Weakness Yes ABEILN
1208439 2025-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $286,994 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $243,872 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $232,991 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $169,073 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $81,604 Yes 1
84.425 EDUCATION STABILIZATION FUND $69,736 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $48,322 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,989 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $20,692 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $20,132 Yes 0
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $2,273 Yes 1

Contacts

Name Title Type
D5BDT9PLXYK6 Melissa Bauer Auditee
6419322161 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 Albia 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 Albia Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of Albia 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, receipts, capital assets and financial reporting. See finding 2025-001.