FAC Explorer

Finding 618217 (2022-011)

Significant Deficiency
Requirement
BL
Questioned Costs
-
Year
2022
Accepted
2023-03-16
Audit: 39445
Organization: West Central Community School District (IA)
Auditor: Kay Chapman CPA PC

AI Summary

  • Answer: Financial reports and expenditure lists are not being provided to the Board each month.
  • Trend: This lack of reporting affects oversight, especially for federal program expenditures.
  • List: Ensure monthly financial reports and expenditure lists are prepared and submitted for Board review and approval.

Finding Text

Financial reports and a complete list of expenditures are not prepared and presented to the Board monthly to review and approval, including those related to federal programs.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 41772 2022-008
    Material Weakness Repeat
  • 41773 2022-009
    Material Weakness
  • 41774 2022-010
    Significant Deficiency
  • 41775 2022-011
    Significant Deficiency
  • 618214 2022-008
    Material Weakness Repeat
  • 618215 2022-009
    Material Weakness
  • 618216 2022-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $419,867
10.555 National School Lunch Program $219,787
84.010 Title I Grants to Local Educational Agencies $58,271
10.553 School Breakfast Program $43,620
84.358 Rural Education $23,046
84.027 Special Education_grants to States $12,429
84.367 Improving Teacher Quality State Grants $11,506
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $5,733