EIN: 300969533
UEI: N1PZEH9HHLE5
Audited by: BARR & COMPANY, LLC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2026. 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 September 26, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Show full finding ▾Hide full finding ▴Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
FAC accepted this audit on July 15, 2025 — management decision was due January 15, 2026.
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Show full finding ▾Hide full finding ▴Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
FAC accepted this audit on February 26, 2026 — management decision was due August 26, 2026.
Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Show full finding ▾Hide full finding ▴Financial Reporting Criteria – A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District’s financial statements. Condition – Material amounts of payables and capital asset additions were not properly recorded in the District’s financial statements. Adjustments were subsequently made by the District to properly record these amounts in the financial statements. Cause – District policies do not require, and procedures have not been established to require independent review of year end cut-off and capital asset transactions to ensure the District’s financial statements are accurate and reliable. Effect – Lack of policies and procedures resulted in District employees not detecting the errors in the normal course of performing their assigned functions. As a result, material adjustments to the District’s financial statements were necessary. Recommendation – The District should implement procedures to ensure all payables and capital asset additions are identified and properly recorded in the District’s financial statements. Response – Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements. Conclusion – Response accepted.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
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.
Browse other Single Audit organizations in Iowa →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
