FAC Explorer

Audit 6862

FY End
2022-06-30
Total Expended
$1.73M
Findings
6
Programs
15
Organization: Central Decatur Community School District (IA)
Year: 2022 Accepted: 2023-12-15
Auditor: Nolte Cornman & Johnson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4407 2022-002 Material Weakness Yes ABHIL
4408 2022-002 Material Weakness Yes ABFL
4409 2022-002 Material Weakness Yes ABFL
580849 2022-002 Material Weakness Yes ABHIL
580850 2022-002 Material Weakness Yes ABFL
580851 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $435,841 - 0
84.010 Title I Grants to Local Educational Agencies $230,784 Yes 1
10.553 School Breakfast Program $135,163 - 0
84.287 Twenty-First Century Community Learning Centers $118,276 - 0
84.425 Education Stabilization Fund $117,424 Yes 1
84.367 Improving Teacher Quality State Grants $31,138 - 0
10.582 Fresh Fruit and Vegetable Program $26,268 - 0
10.558 Child and Adult Care Food Program $24,848 - 0
10.559 Summer Food Service Program for Children $21,092 - 0
32.009 Emergency Connectivity Fund Program $17,740 - 0
84.358 Rural Education $15,682 - 0
84.424 Student Support and Academic Enrichment Program $13,506 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $12,750 - 0
84.048 Career and Technical Education -- Basic Grants to States $11,737 - 0
84.027 Special Education_grants to States $4,954 - 0

Contacts

Name Title Type
FCZHP45UC427 Becky Broich Auditee
6414464819 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: 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, capital assets, receipts, computer systems and journal entries. 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, capital assets, receipts, computer systems and journal entries. 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, capital assets, receipts, computer systems and journal entries. 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, capital assets, receipts, computer systems and journal entries. 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, capital assets, receipts, computer systems and journal entries. 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, capital assets, receipts, computer systems and journal entries. See finding 2022-001.