Finding 25930 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 23353
Organization: Boone Community School District (IA)

AI Summary

  • Answer: The District spent over $5,000 from the School Nutrition Fund without getting prior approval from the Federal awarding agency.
  • Trend: This indicates a potential pattern of non-compliance with federal funding requirements.
  • List: Follow up by ensuring all future capital expenditures over $5,000 receive necessary approvals to avoid similar issues.

Finding Text

It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.

Corrective Action Plan

FINDING 2022-002: It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will implement procedures to ensure all capital expenditures are recorded in the appropriate fund and the Capital Project Fund will reimburse the School Nutrition Fund during fiscal year 2023 for the identified expenditure. COMPLETION DATE: June 30, 2023

Categories

No categories assigned yet.

Other Findings in this Audit

  • 25931 2022-001
    Material Weakness Repeat
  • 25932 2022-001
    Material Weakness Repeat
  • 25933 2022-002
    Material Weakness
  • 25934 2022-001
    Material Weakness Repeat
  • 25935 2022-002
    Material Weakness
  • 25936 2022-001
    Material Weakness
  • 25937 2022-001
    Material Weakness Repeat
  • 25938 2022-001
    Material Weakness
  • 25939 2022-001
    Material Weakness Repeat
  • 25940 2022-001
    Material Weakness Repeat
  • 25941 2022-001
    Material Weakness Repeat
  • 25942 2022-001
    Material Weakness Repeat
  • 25943 2022-001
    Material Weakness Repeat
  • 25944 2022-001
    Material Weakness Repeat
  • 602372 2022-002
    Material Weakness
  • 602373 2022-001
    Material Weakness Repeat
  • 602374 2022-001
    Material Weakness Repeat
  • 602375 2022-002
    Material Weakness
  • 602376 2022-001
    Material Weakness Repeat
  • 602377 2022-002
    Material Weakness
  • 602378 2022-001
    Material Weakness
  • 602379 2022-001
    Material Weakness Repeat
  • 602380 2022-001
    Material Weakness
  • 602381 2022-001
    Material Weakness Repeat
  • 602382 2022-001
    Material Weakness Repeat
  • 602383 2022-001
    Material Weakness Repeat
  • 602384 2022-001
    Material Weakness Repeat
  • 602385 2022-001
    Material Weakness Repeat
  • 602386 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.85M
10.555 National School Lunch Program $1.06M
84.010 Title I Grants to Local Educational Agencies $318,460
10.553 School Breakfast Program $264,595
84.027 Special Education_grants to States $100,386
32.009 Emergency Connectivity Fund Program $96,552
84.367 Improving Teacher Quality State Grants $58,720
10.559 Summer Food Service Program for Children $43,369
84.048 Career and Technical Education -- Basic Grants to States $23,472
84.196 Education for Homeless Children and Youth $18,319
84.424 Student Support and Academic Enrichment Program $18,071
84.391 Arp Special Education Grants to States $15,487