FAC Explorer

Audit 44382

FY End
2022-06-30
Total Expended
$754,244
Findings
4
Programs
12
Organization: Colome Consolidated School District No. 59-3 (SD)
Year: 2022 Accepted: 2023-03-26
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43322 2022-001 Material Weakness Yes L
43323 2022-001 Material Weakness Yes L
619764 2022-001 Material Weakness Yes L
619765 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $146,446 - 0
84.425 Education Stabilization Fund $109,802 Yes 1
10.555 National School Lunch Program $102,419 - 0
84.367 Improving Teacher Quality State Grants $29,055 - 0
10.553 School Breakfast Program $23,606 - 0
84.027 Special Education_grants to States $13,771 - 0
84.424 Student Support and Academic Enrichment Program $13,449 - 0
10.582 Fresh Fruit and Vegetable Program $6,284 - 0
84.041 Impact Aid $3,984 - 0
84.358 Rural Education $2,357 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,576 - 0
84.173 Special Education_preschool Grants $35 - 0

Contacts

Name Title Type
NZDCGJ8JAU94 Betsy Rohde Auditee
6058420583 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has not elected to use the 10 percent deminimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.