FAC Explorer

Audit 403728

FY End
2025-06-30
Total Expended
$1.70M
Findings
2
Programs
12
Organization: Glenwood Community School District (IA)
Year: 2025 Accepted: 2026-06-15
Auditor: ANDERSON LARKIN & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217586 2025-001 Material Weakness Yes P
1217587 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $652,359 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $261,467 Yes 0
84.425 EDUCATION STABILIZATION FUND $191,478 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $158,885 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $108,581 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $88,879 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $71,859 Yes 1
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $68,330 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $37,877 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $27,315 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $15,120 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $13,074 Yes 0

Contacts

Name Title Type
U296ZRWANCV5 Tim Reinert Auditee
7125279034 Adam Sturm Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Glenwood Community School District under programs of the federal government for the year ended June 30, 2024. 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 Glenwood Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Glenwood Community School District.
Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized in the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Glenwood Community School District did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
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, payroll and journal entries. See finding II-A-25.