FAC Explorer

Finding 602375 (2022-002)

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

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.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 25930 2022-002
    Material Weakness
  • 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
  • 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