FAC Explorer

Audit 5765

FY End
2022-06-30
Total Expended
$1.22M
Findings
4
Programs
9
Organization: Ikm-Manning Community School District (IA)
Year: 2022 Accepted: 2023-12-07
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3681 2022-002 Material Weakness Yes ABFL
3682 2022-002 Material Weakness Yes ABFL
580123 2022-002 Material Weakness Yes ABFL
580124 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $454,135 - 0
84.425 Education Stabilization Fund $351,733 Yes 1
84.010 Title I Grants to Local Educational Agencies $112,489 - 0
10.553 School Breakfast Program $59,716 - 0
84.367 Improving Teacher Quality State Grants $18,494 - 0
84.048 Career and Technical Education -- Basic Grants to States $16,447 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $4,820 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
DM6CBMFFK2Y9 Mallory Meyer Auditee
7126553781 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; cash, investments, receipts, payroll and financial reporting. 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; cash, investments, receipts, payroll and financial reporting. 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; cash, investments, receipts, payroll and financial reporting. 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; cash, investments, receipts, payroll and financial reporting. See finding 2022-001.