FAC Explorer

Audit 42004

FY End
2022-06-30
Total Expended
$1.18M
Findings
6
Programs
9
Organization: North Cedar Community School District (IA)
Year: 2022 Accepted: 2023-04-04
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47306 2022-003 Material Weakness - BL
47307 2022-003 Material Weakness - BL
47308 2022-003 Material Weakness - BL
623748 2022-003 Material Weakness - BL
623749 2022-003 Material Weakness - BL
623750 2022-003 Material Weakness - BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $440,963 Yes 1
84.425 Education Stabilization Fund $356,491 - 0
10.553 School Breakfast Program $146,198 Yes 1
84.010 Title I Grants to Local Educational Agencies $130,559 - 0
84.027 Special Education_grants to States $33,552 - 0
10.558 Child and Adult Care Food Program $27,289 Yes 1
84.367 Improving Teacher Quality State Grants $21,858 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,548 - 0

Contacts

Name Title Type
EK4HFPAEGGF3 Kelly Stillwagon Auditee
5639423341 Kay L Chapman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the accrual or 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-003
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.