FAC Explorer

Audit 56338

FY End
2022-06-30
Total Expended
$895,462
Findings
6
Programs
9
Organization: Alburnett Community School District (IA)
Year: 2022 Accepted: 2023-05-21
Auditor: Notle Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58929 2022-002 Material Weakness Yes ABEILN
58930 2022-002 Material Weakness Yes ABEILN
58931 2022-002 Material Weakness Yes ABEILN
635371 2022-002 Material Weakness Yes ABEILN
635372 2022-002 Material Weakness Yes ABEILN
635373 2022-002 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $471,077 Yes 1
84.425 Education Stabilization Fund $216,579 - 0
10.553 School Breakfast Program $90,321 Yes 1
10.559 Summer Food Service Program for Children $39,181 Yes 1
84.010 Title I Grants to Local Educational Agencies $30,851 - 0
84.367 Improving Teacher Quality State Grants $10,125 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $3,613 - 0
84.048 Career and Technical Education -- Basic Grants to States $294 - 0

Contacts

Name Title Type
L8MQB4QGEAQ7 Harley McBurney Auditee
3198422266 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 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
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.
Finding 2022-002
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.
Finding 2022-002
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.
Finding 2022-002
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.
Finding 2022-002
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.
Finding 2022-002
Segregation of Duties - 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 federal programs; cash, inventories, receipts, disbursements, financial reporting, computer systems, School lunch program and journal entries. See finding 2022-001.