FAC Explorer

Audit 9858

FY End
2022-06-30
Total Expended
$1.70M
Findings
4
Programs
12
Organization: Columbus Community School District (IA)
Year: 2022 Accepted: 2024-01-05
Auditor: Nolte Cornman & Johnson PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7547 2022-003 Material Weakness Yes ABFL
7548 2022-003 Material Weakness Yes ABFL
583989 2022-003 Material Weakness Yes ABFL
583990 2022-003 Material Weakness Yes ABFL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $487,461 - 0
84.010 Title I Grants to Local Educational Agencies $251,503 - 0
84.425 Education Stabilization Fund $224,210 Yes 1
10.553 School Breakfast Program $112,983 - 0
84.367 Improving Teacher Quality State Grants $21,968 - 0
10.582 Fresh Fruit and Vegetable Program $16,356 - 0
84.424 Student Support and Academic Enrichment Program $14,452 - 0
10.559 Summer Food Service Program for Children $13,223 - 0
84.011 Migrant Education_state Grant Program $6,537 - 0
84.027 Special Education_grants to States $5,771 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $4,016 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,978 - 0

Contacts

Name Title Type
EB5AAJYGANF4 Neil Mills Auditee
3197282911 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2022-001.