Audit 66132

FY End

2022-06-30

Total Expended

$1.06M

Findings

Programs

Organization: Lisbon Community School Distirct (IA)

Year: 2022 Accepted: 2023-03-23

Auditor: Kay Chapman CPA PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
72920	2022-002	Material Weakness	Yes	BL
72921	2022-002	Material Weakness	Yes	BL
72922	2022-002	Material Weakness	Yes	BL
649362	2022-002	Material Weakness	Yes	BL
649363	2022-002	Material Weakness	Yes	BL
649364	2022-002	Material Weakness	Yes	BL

Programs

ALN	Program	Spent	Major	Findings
10.555	National School Lunch Program	$441,959	Yes	1
84.425	Education Stabilization Fund	$194,976	-	0
93.600	Head Start	$162,977	-	0
10.553	School Breakfast Program	$86,891	Yes	1
10.558	Child and Adult Care Food Program	$66,196	Yes	1
84.010	Title I Grants to Local Educational Agencies	$47,369	-	0
84.027	Special Education_grants to States	$27,083	-	0
84.367	Improving Teacher Quality State Grants	$14,644	-	0
84.424	Student Support and Academic Enrichment Program	$10,000	-	0
84.048	Career and Technical Education -- Basic Grants to States	$4,291	-	0

Contacts

Name	Title	Type
UQ1QSJ5AFKZ8	Laurie Maher	Auditee
3194552075	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 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.