FAC Explorer

Audit 56904

FY End
2022-06-30
Total Expended
$831,183
Findings
8
Programs
9
Organization: Rudd-Rockford-Marble Rock Community School District (IA)
Year: 2022 Accepted: 2023-03-27
Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61673 2022-003 Material Weakness - BL
61674 2022-004 Material Weakness - BL
61675 2022-003 Material Weakness - BL
61676 2022-004 Material Weakness - BL
638115 2022-003 Material Weakness - BL
638116 2022-004 Material Weakness - BL
638117 2022-003 Material Weakness - BL
638118 2022-004 Material Weakness - BL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $347,956 - 0
10.555 National School Lunch Program $289,481 Yes 2
84.010 Title I Grants to Local Educational Agencies $64,043 - 0
10.553 School Breakfast Program $39,679 Yes 2
84.358 Rural Education $33,612 - 0
84.027 Special Education_grants to States $19,362 - 0
84.424 Student Support and Academic Enrichment Program $15,114 - 0
84.367 Improving Teacher Quality State Grants $13,543 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,406 - 0

Contacts

Name Title Type
JVCRTL5PLVY3 Brittney McNeil Auditee
6417563610 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 principals 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 2022-003
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-004
I noted that meal counts reported to t he Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained but the District. I tested five months of reporting and noted that two months were incorrectly reported.
Finding 2022-003
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-004
I noted that meal counts reported to t he Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained but the District. I tested five months of reporting and noted that two months were incorrectly reported.
Finding 2022-003
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-004
I noted that meal counts reported to t he Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained but the District. I tested five months of reporting and noted that two months were incorrectly reported.
Finding 2022-003
The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Finding 2022-004
I noted that meal counts reported to t he Iowa Department of Education for federal reimbursement/funding did not agree with the daily meal counts maintained but the District. I tested five months of reporting and noted that two months were incorrectly reported.