FAC Explorer

Audit 42105

FY End
2022-06-30
Total Expended
$983,395
Findings
16
Programs
12
Organization: Brooklyn-Guernsey-Malcom Community School District (IA)
Year: 2022 Accepted: 2023-04-06
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49616 2022-003 Material Weakness - BL
49617 2022-004 Material Weakness - BL
49618 2022-003 Material Weakness - BL
49619 2022-004 Material Weakness - BL
49620 2022-003 Material Weakness - BL
49621 2022-004 Material Weakness - BL
49622 2022-003 Material Weakness - BL
49623 2022-004 Material Weakness - BL
626058 2022-003 Material Weakness - BL
626059 2022-004 Material Weakness - BL
626060 2022-003 Material Weakness - BL
626061 2022-004 Material Weakness - BL
626062 2022-003 Material Weakness - BL
626063 2022-004 Material Weakness - BL
626064 2022-003 Material Weakness - BL
626065 2022-004 Material Weakness - BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $425,003 Yes 2
84.425 Education Stabilization Fund $183,067 - 0
84.358 Rural Education $125,289 - 0
10.553 School Breakfast Program $59,807 Yes 2
84.027 Special Education_grants to States $25,160 - 0
84.424 Student Support and Academic Enrichment Program $16,467 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $15,306 - 0
84.367 Improving Teacher Quality State Grants $13,659 - 0
10.559 Summer Food Service Program for Children $11,856 Yes 2
84.010 Title I Grants to Local Educational Agencies $9,393 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,604 - 0
10.649 Pandemic Ebt Administrative Costs $614 Yes 2

Contacts

Name Title Type
D9WSLDV2NPX3 Lori McClenathan Auditee
5635227058 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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report
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 2022-004
There were material errors on the amounts reported on the District's Certified Annual Report