FAC Explorer

Audit 859

FY End
2022-06-30
Total Expended
$961,168
Findings
4
Programs
10
Organization: Tri-Center Community School District (IA)
Year: 2022 Accepted: 2023-10-20
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
410 2022-002 Material Weakness - ABEILN
411 2022-002 Material Weakness - ABEILN
576852 2022-002 Material Weakness - ABEILN
576853 2022-002 Material Weakness - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $432,995 Yes 1
84.425 Education Stabilization Fund $174,109 - 0
10.553 School Breakfast Program $83,186 Yes 1
84.010 Title I Grants to Local Educational Agencies $73,294 - 0
84.367 Improving Teacher Quality State Grants $11,414 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
93.575 Child Care and Development Block Grant $9,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,606 - 0
84.027 Special Education_grants to States $4,570 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
ZKABTGAWPP87 Jennifer Harder Auditee
7124852211 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: Y Rate Explanation: The auditee used 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 federal programs; cash, investments, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 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 federal programs; cash, investments, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 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 federal programs; cash, investments, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 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 federal programs; cash, investments, inventories, receipts, disbursements, payroll, financial reporting, and computer systems. See 2022-001.