FAC Explorer

Audit 41164

FY End
2022-06-30
Total Expended
$1.04M
Findings
28
Programs
12
Organization: Pocahontas Area Community School District (IA)
Year: 2022 Accepted: 2023-05-11
Auditor: Schnurr & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47526 2022-002 - - P
47527 2022-002 - - P
47528 2022-002 - - P
47529 2022-002 - - P
47530 2022-002 - - P
47531 2022-002 - - P
47532 2022-002 - - P
47533 2022-002 - - P
47534 2022-002 - - P
47535 2022-002 - - P
47536 2022-002 - - P
47537 2022-002 - - P
47538 2022-002 - - P
47539 2022-002 - - P
623968 2022-002 - - P
623969 2022-002 - - P
623970 2022-002 - - P
623971 2022-002 - - P
623972 2022-002 - - P
623973 2022-002 - - P
623974 2022-002 - - P
623975 2022-002 - - P
623976 2022-002 - - P
623977 2022-002 - - P
623978 2022-002 - - P
623979 2022-002 - - P
623980 2022-002 - - P
623981 2022-002 - - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $498,053 Yes 1
84.425 Education Stabilization Fund $201,039 - 1
84.010 Title I Grants to Local Educational Agencies $124,348 - 1
10.553 School Breakfast Program $87,468 Yes 1
84.367 Improving Teacher Quality State Grants $22,939 - 1
10.582 Fresh Fruit and Vegetable Program $19,249 Yes 1
84.424 Student Support and Academic Enrichment Program $16,580 - 1
10.558 Child and Adult Care Food Program $12,147 - 1
84.048 Career and Technical Education -- Basic Grants to States $6,751 - 1
10.559 Summer Food Service Program for Children $6,468 Yes 1
84.027 Special Education_grants to States $5,092 - 1
10.649 Pandemic Ebt Administrative Costs $614 - 1

Contacts

Name Title Type
MH22HXB21QP6 Karen Halder Auditee
7123354311 Murray Stanley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pocahontas Area Community School District made no subrecipient payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.
Finding 2022-002
Written Policies Criteria: Uniform Guidance requires the District to have documented written policies and procedures for Federal program compliance requirement areas. Condition: The District does not have written policies and procedures as required by Uniform Guidance.Cause: The District was subject to Uniform Guidance in the prior year for the first time and was made aware of the requirements to have written policies and procedures. The District is working on the development of written policies and procedures. Effect: Not having written policies and procedures puts the District in a position of not complying with Uniform Guidance. Recommendation: The District should prepare written policies and procedures to comply with Uniform Guidance. Response: We will prepare written policies and procedures to comply with Uniform Guidance. Conclusion: Response accepted.