FAC Explorer

Audit 813

FY End
2022-06-30
Total Expended
$1.35M
Findings
12
Programs
9
Organization: Union Community School District (IA)
Year: 2022 Accepted: 2023-10-18
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384 2022-002 Material Weakness Yes ABEILN
385 2022-002 Material Weakness Yes ABEILN
386 2022-002 Material Weakness Yes ABEILN
387 2022-002 Material Weakness Yes ABFL
388 2022-002 Material Weakness Yes ABFL
389 2022-002 Material Weakness Yes ABFL
576826 2022-002 Material Weakness Yes ABEILN
576827 2022-002 Material Weakness Yes ABEILN
576828 2022-002 Material Weakness Yes ABEILN
576829 2022-002 Material Weakness Yes ABFL
576830 2022-002 Material Weakness Yes ABFL
576831 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $640,905 Yes 1
84.425 Education Stabilization Fund $242,554 Yes 1
10.553 School Breakfast Program $123,208 Yes 1
84.010 Title I Grants to Local Educational Agencies $93,446 - 0
84.367 Improving Teacher Quality State Grants $25,742 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.027 Special Education_grants to States $6,850 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,368 - 0
10.556 Special Milk Program for Children $825 Yes 1

Contacts

Name Title Type
PMFSCH6RGNV8 Kim Lubbert Auditee
3193422674 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. 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, inventories, receipts, disbursements, financial reporting, journal entries and the school lunch program. See finding 2022-001.