College Community School District

EIN: 426020063

UEI: LAGESKAPEEP4

Data as of August 21, 2026

College Community School District10 audit years2 findings1 repeat
10
Audit Years
2
Total Findings
1
Repeat Findings

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 13, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 13, 2020 (2231 days ago).

What is a management decision? →
2019-001
Special Tests & Provisions

2019-001 Federal Agency: U.S. Department of Agriculture Federal Program Title: National School Lunch/School Breakfast CFDA Number: 10.555/10.553 Pass-Through Agency: Iowa Department of Education Pass-Through Number: FY19-4553, Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Three percent of applications for free or reduced lunch are to be verified for income qualifications. Condition/Context: Applications are to be verified by the district and review by a second individual. None of the five applications tested were noted as reviewed by a second individual. Questioned Costs: None. Effect: Lack of review of verifications may lead to providing free or reduced meals to students who are not eligible for those meals. Cause: Oversight by program management. Recommendation: We recommend program management establish procedures over the review of verifications for free or reduced meals. Views of Responsible Officials: There is no disagreement with the finding.

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2019-001 Federal Agency: U.S. Department of Agriculture Federal Program Title: National School Lunch/School Breakfast CFDA Number: 10.555/10.553 Pass-Through Agency: Iowa Department of Education Pass-Through Number: FY19-4553, Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Three percent of applications for free or reduced lunch are to be verified for income qualifications. Condition/Context: Applications are to be verified by the district and review by a second individual. None of the five applications tested were noted as reviewed by a second individual. Questioned Costs: None. Effect: Lack of review of verifications may lead to providing free or reduced meals to students who are not eligible for those meals. Cause: Oversight by program management. Recommendation: We recommend program management establish procedures over the review of verifications for free or reduced meals. Views of Responsible Officials: There is no disagreement with the finding.

Corrective Action Plan

Iowa Department of Education College Community School District respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit period: July 01, 2018 to June 30, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement audit findings in the current year. FINDINGS? FEDERAL AWARD PROGRAMS AUDITS 2019-001 Significant Deficiency in Internal Control over Compliance Recommendation: The District should establish internal controls, processes, and procedures over the review of applications for free or reduced meals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Ginny Scott, Director of Nutrition, understands the finding and will ensure proper review of applications for free or reduced meals. Name of the contact person responsible for corrective action: Ginny Scott, Director of Nutrition Planned completion date for corrective action plan: June 30, 2020. FINDINGS?IOWA COMPLIANCE IV-M-2019 Fund Deficit Balance Recommendation: The District should take appropriate action to return this fund to sound financial condition. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Angie Morrison, Chief Financial Officer, understands the finding, and will continue to work on decreasing the deficit. Name of the contact person responsible for corrective action: Angie Morrison, Chief Financial Officer. Planned completion date for corrective action plan: June 30, 2020. If the Iowa Department of Education has questions regarding this schedule, please call Angie Morrison, Chief Financial Officer, at 319-848-5221.

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FY 2016-06-30

FAC accepted this audit on January 8, 2017 — management decision was due July 8, 2017.

2016-002
Eligibility
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-002

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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