FAC Explorer

Audit 43972

FY End
2022-06-30
Total Expended
$1.62M
Findings
4
Programs
9
Organization: Central Lee Community School District (IA)
Year: 2022 Accepted: 2023-07-24
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39380 2022-002 Material Weakness Yes ABEILN
39381 2022-002 Material Weakness Yes ABEILN
615822 2022-002 Material Weakness Yes ABEILN
615823 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $596,803 Yes 1
84.425 Education Stabilization Fund $239,021 - 0
10.553 School Breakfast Program $234,974 Yes 1
84.010 Title I Grants to Local Educational Agencies $158,497 - 0
84.367 Improving Teacher Quality State Grants $28,854 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,361 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $6,201 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
MV3RC7YD3LC1 Sandra Meierotto Auditee
3198359510 Nancy Janssen 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 continued in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
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 federal programs; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
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 federal programs; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
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 federal programs; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.
Finding 2022-002
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 federal programs; receipts, disbursements, capital assets, payroll, computer systems and journal entries. See finding 2022-001.