FAC Explorer

Audit 50998

FY End
2022-06-30
Total Expended
$809,905
Findings
4
Programs
8
Organization: Highland Community School District (IA)
Year: 2022 Accepted: 2023-03-20
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45290 2022-002 Material Weakness Yes BL
45291 2022-002 Material Weakness Yes BL
621732 2022-002 Material Weakness Yes BL
621733 2022-002 Material Weakness Yes BL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $360,049 Yes 1
84.425 Education Stabilization Fund $263,184 - 0
10.553 School Breakfast Program $61,198 Yes 1
84.367 Improving Teacher Quality State Grants $12,421 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $5,850 - 0
84.010 Title I Grants to Local Educational Agencies $3,085 - 0
84.365 English Language Acquisition State Grants $339 - 0

Contacts

Name Title Type
DDNMPFVUGDZ7 Sue Rich Auditee
3196483822 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 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 2022-002
The District did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-002
The District did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.