FAC Explorer

Audit 94

FY End
2022-06-30
Total Expended
$2.13M
Findings
10
Programs
12
Organization: Clarinda Community School District (IA)
Year: 2022 Accepted: 2023-10-18
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
81 2022-002 Material Weakness Yes ABEILN
82 2022-002 Material Weakness Yes ABEILN
83 2022-002 Material Weakness Yes ABEILN
84 2022-002 Material Weakness Yes ABFL
85 2022-002 Material Weakness Yes ABFL
576523 2022-002 Material Weakness Yes ABEILN
576524 2022-002 Material Weakness Yes ABEILN
576525 2022-002 Material Weakness Yes ABEILN
576526 2022-002 Material Weakness Yes ABFL
576527 2022-002 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $712,479 Yes 1
84.425 Education Stabilization Fund $431,035 Yes 1
10.553 School Breakfast Program $172,720 Yes 1
84.010 Title I Grants to Local Educational Agencies $169,791 - 0
93.600 Head Start $32,400 - 0
10.559 Summer Food Service Program for Children $31,312 Yes 1
84.367 Improving Teacher Quality State Grants $28,993 - 0
84.424 Student Support and Academic Enrichment Program $9,914 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,984 - 0
84.027 Special Education_grants to States $7,449 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
93.658 Foster Care_title IV-E $379 - 0

Contacts

Name Title Type
ZMNULFR9TLZ1 Nancy McKinnon Auditee
7125425165 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. 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, receipts, disbursements and accounting systems. See finding 2022-001.