FAC Explorer

Audit 49356

FY End
2022-06-30
Total Expended
$1.67M
Findings
6
Programs
9
Organization: New Hampton Community School District (IA)
Year: 2022 Accepted: 2023-08-27
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60845 2022-002 Material Weakness Yes ABEILN
60846 2022-002 Material Weakness Yes ABEILN
60847 2022-002 Material Weakness Yes ABEILN
637287 2022-002 Material Weakness Yes ABEILN
637288 2022-002 Material Weakness Yes ABEILN
637289 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $656,702 Yes 1
84.425 Education Stabilization Fund $343,810 - 0
84.010 Title I Grants to Local Educational Agencies $148,025 - 0
10.559 Summer Food Service Program for Children $81,734 Yes 1
10.553 School Breakfast Program $71,660 Yes 1
84.367 Improving Teacher Quality State Grants $28,398 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,234 - 0
84.424 Student Support and Academic Enrichment Program $9,396 - 0
84.027 Special Education_grants to States $6,911 - 0

Contacts

Name Title Type
QQV1BZLK5MP4 Christy Roethler Auditee
6413942134 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 contained in the Uniform Guidance, wherein certain types of expenditures are not allowed 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 major federal programs; investments, receipts 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 major federal programs; investments, receipts 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 major federal programs; investments, receipts 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 major federal programs; investments, receipts 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 major federal programs; investments, receipts 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 major federal programs; investments, receipts and journal entries. See finding 2022-001.