EIN: 420862704
UEI: JGU7EJYKSW97
Audited by: O'CONNOR, BROOKS & CO., P.C.
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 15, 2023. 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 August 15, 2023 (1111 days ago).
What is a management decision? →Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: III-A-21 U.S. Department of Agriculture Passed through the Iowa Department of Education 2022-001 Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2022-001.
Show full finding ▾Hide full finding ▴Assistance Listing Number 10.553: School Breakfast Program Assistance Listing Number 10.555: National School Lunch Program Pass-Through Entity Identifying Number: N/A Federal Award Year: 2022 Prior Year Finding Number: III-A-21 U.S. Department of Agriculture Passed through the Iowa Department of Education 2022-001 Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2022-001.
2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.
2021-001
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
AL Number 10.553: School Breakfast Program AL Number 10.555: National School Lunch Program, AL Number 10.559 Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A, Federal Awared Year: 2021, Prior Year Finding Number: N/A, U.S. Department of Agriculture, Passed through the Iowa Department of Education. III-A-21 Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See II-A-21.
Show full finding ▾Hide full finding ▴AL Number 10.553: School Breakfast Program AL Number 10.555: National School Lunch Program, AL Number 10.559 Summer Food Service Program for Children Pass-Through Entity Identifying Number: N/A, Federal Awared Year: 2021, Prior Year Finding Number: N/A, U.S. Department of Agriculture, Passed through the Iowa Department of Education. III-A-21 Segregation of Duties - The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See II-A-21.
II-A-21 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at II-A-21. June 30, 2022 Penny Medinger
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
