FAC Explorer

Audit 52847

FY End
2022-08-31
Total Expended
$935,949
Findings
14
Programs
11
Organization: David City Public Schools (NE)
Year: 2022 Accepted: 2022-11-09
Auditor: Romans Wiemer & Associates Cpa's PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44097 2022-002 Material Weakness Yes P
44098 2022-002 Material Weakness Yes P
52427 2022-002 Material Weakness Yes P
52428 2022-002 Material Weakness Yes P
52429 2022-002 Material Weakness Yes P
52430 2022-002 Material Weakness Yes P
52431 2022-002 Material Weakness Yes P
620539 2022-002 Material Weakness Yes P
620540 2022-002 Material Weakness Yes P
628869 2022-002 Material Weakness Yes P
628870 2022-002 Material Weakness Yes P
628871 2022-002 Material Weakness Yes P
628872 2022-002 Material Weakness Yes P
628873 2022-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $101,027 Yes 1
84.425 Education Stabilization Fund $93,170 Yes 1
10.553 School Breakfast Program $70,645 - 0
10.555 National School Lunch Program $36,420 - 0
84.027 Special Education_grants to States $29,332 Yes 1
93.778 Medical Assistance Program $19,935 - 0
84.367 Improving Teacher Quality State Grants $14,007 - 0
84.424 Student Support and Academic Enrichment Program $9,999 - 0
10.582 Fresh Fruit and Vegetable Program $4,791 - 0
10.559 Summer Food Service Program for Children $3,966 - 0
84.173 Special Education_preschool Grants $2,879 Yes 1

Contacts

Name Title Type
YFJ2TC3BLMP7 Chad Denker Auditee
4023674590 Gayle Steiger Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 12-0056 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: Title I Assistance Listing# 84.010 IDEA Cluster Assistance Listing# 84.027 & 84.173 ESSER III Assistance Listing# 84.425 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.