Audit 45728

FY End
2022-06-30
Total Expended
$890,763
Findings
32
Programs
11
Year: 2022 Accepted: 2023-03-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43046 2022-003 Material Weakness - BL
43047 2022-004 Material Weakness - BL
43048 2022-005 Material Weakness - BL
43049 2022-006 Material Weakness - BL
43050 2022-003 Material Weakness - BL
43051 2022-004 Material Weakness - BL
43052 2022-005 Material Weakness - BL
43053 2022-006 Material Weakness - BL
43054 2022-003 Material Weakness - BL
43055 2022-004 Material Weakness - BL
43056 2022-005 Material Weakness - BL
43057 2022-006 Material Weakness - BL
43058 2022-003 Material Weakness - BL
43059 2022-005 Material Weakness - BL
43060 2022-006 Material Weakness - BL
43061 2022-004 Material Weakness - BL
619488 2022-003 Material Weakness - BL
619489 2022-004 Material Weakness - BL
619490 2022-005 Material Weakness - BL
619491 2022-006 Material Weakness - BL
619492 2022-003 Material Weakness - BL
619493 2022-004 Material Weakness - BL
619494 2022-005 Material Weakness - BL
619495 2022-006 Material Weakness - BL
619496 2022-003 Material Weakness - BL
619497 2022-004 Material Weakness - BL
619498 2022-005 Material Weakness - BL
619499 2022-006 Material Weakness - BL
619500 2022-003 Material Weakness - BL
619501 2022-005 Material Weakness - BL
619502 2022-006 Material Weakness - BL
619503 2022-004 Material Weakness - BL

Contacts

Name Title Type
G6LEK2KMWAH5 Kim Arndt Auditee
3196386711 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

The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District's CAR contained material misstatements as discussed in comment.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
The District's CAR contained material misstatements as discussed in comment.
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs
I noted that meal counts reported to the Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained by the District. I tested four months of reporting and noted that none of the months were correctly reported.
I noted that daily meal count documentation was not available for all months.
The District's CAR contained material misstatements as discussed in comment.