FAC Explorer

Finding 502001 (2023-006)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-10-08
Audit: 324201
Organization: Woodward-Granger Community School District (IA)
Auditor: Iowa Office of Auditor of State

AI Summary

  • Answer: The District failed to maintain an accurate capital asset listing for assets purchased with federal awards.
  • Trend: This issue indicates a recurring problem with compliance to federal guidelines.
  • List: Review and update the capital asset listing to align with Uniform Guidance requirements.

Finding Text

Assets Purchased with Federal Awards: The District did not follow management requirements under Uniform Guidance 200.313(d)(1) relating to the capital asset listing. See item 2023-004.

Corrective Action Plan

The District will review its procedures to ensure the capital asset listing is maintained and in compliance with Uniform Guidance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $393,170
84.425 Education Stabilization Fund $328,264
10.555 National School Lunch Program $277,176
84.027 Special Education Grants to States $45,373
10.553 School Breakfast Program $34,614
84.048 Career and Technical Education -- Basic Grants to States $18,500
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $17,411
84.424 Student Support and Academic Enrichment Program $10,000
84.365 English Language Acquisition State Grants $3,753
15.226 Payments in Lieu of Taxes $2,375