Finding 1181358 (2025-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-03-18

Audit: 392586

Organization: Carlisle Community School District (IA)

Auditor: TERPSTRA HOKE & ASSOCIATES PC

AI Summary

Issue: The District failed to submit the May 2025 reimbursement request on time due to staffing issues.
Trend: Lack of proper controls has led to ongoing compliance problems with Child Nutrition Cluster program requirements.
Follow-up: Implement stronger oversight and training for staff involved in financial reporting to prevent future delays.

Finding Text

Reporting - Financial Reporting – The District did not timely submit the May 2025 reimbursement request in a timely manner due to personnel problems with employees involved in the reporting process and did not have controls in place to ensure continuing compliance with Child Nutrition Cluster program requirements. See 2025-002.

Corrective Action Plan

We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child Nutrition Cluster program requirements.

Other Findings in this Audit

1181355 2025-002

Material Weakness Repeat
1181356 2025-003

Material Weakness Repeat
1181357 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
10.555	NATIONAL SCHOOL LUNCH PROGRAM	$590,859
84.010	TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES	$193,356
10.553	SCHOOL BREAKFAST PROGRAM	$105,031
84.027	SPECIAL EDUCATION GRANTS TO STATES	$89,473
94.021	AMERICORPS VOLUNTEER GENERATION FUND 94.021	$23,500
84.367	SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS)	$15,516
84.424	STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM	$12,264