FAC Explorer

Audit 809

FY End
2022-06-30
Total Expended
$2.56M
Findings
12
Programs
10
Organization: Iowa Falls Community School District (IA)
Year: 2022 Accepted: 2023-10-18
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
378 2022-003 Material Weakness Yes ABEILN
379 2022-003 Material Weakness Yes ABEILN
380 2022-003 Material Weakness Yes ABEILN
381 2022-003 Material Weakness Yes ABFL
382 2022-003 Material Weakness Yes ABFL
383 2022-003 Material Weakness Yes ABFL
576820 2022-003 Material Weakness Yes ABEILN
576821 2022-003 Material Weakness Yes ABEILN
576822 2022-003 Material Weakness Yes ABEILN
576823 2022-003 Material Weakness Yes ABFL
576824 2022-003 Material Weakness Yes ABFL
576825 2022-003 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $995,532 Yes 1
10.555 National School Lunch Program $667,882 Yes 1
84.010 Title I Grants to Local Educational Agencies $183,948 - 0
10.553 School Breakfast Program $112,984 Yes 1
84.367 Improving Teacher Quality State Grants $30,923 - 0
84.424 Student Support and Academic Enrichment Program $11,575 - 0
10.559 Summer Food Service Program for Children $7,651 Yes 1
84.027 Special Education_grants to States $7,570 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,407 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
E8XENNCMZNL5 Brittany McNeil Auditee
6416486400 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 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.
Finding 2022-003
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, manual journal entries and computer systems. See finding 2022-001.