SPENCER COMMUNITY SCHOOL DISTRICT

EIN: 420884100

UEI: MHA7ZSG5PXK4

Data as of August 23, 2026

SPENCER COMMUNITY SCHOOL DISTRICT10 audit years10 findings10 repeat
10
Audit Years
10
Total Findings
10
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 30, 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 30, 2026 (38 days from today).

What is a management decision? →
2025-003
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Matching, Level of Effort, Earmarking / Period of Performance / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001

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Full finding narrative

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2025-001

Prior Finding References

2024-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Matching, Level of Effort, Earmarking, Period of Performance, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2024-06-30

FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.

2024-003
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Matching, Level of Effort, Earmarking / Period of Performance / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001

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Full finding narrative

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001

Prior Finding References

2023-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Period of Performance, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2023-06-30

FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.

2023-003
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Matching, Level of Effort, Earmarking / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001

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Full finding narrative

SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001

Prior Finding References

2022-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2022-06-30

FAC accepted this audit on March 3, 2023 — management decision was due September 3, 2023.

2022-003
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Matching, Level of Effort, Earmarking / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.

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Full finding narrative

2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.

Corrective Action Plan

COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A OF DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-262-8950 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-262-8950

Prior Finding References

2021-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2021-06-30

FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.

2021-001
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Program Income / Reporting / Subrecipient Monitoring / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

III-A-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-001) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. IT WAS NOTED THE DISTRICT DID NOT SEGREGATE THE ORDERING AND RECEIVING OF NUTRITION INVENTORY. SEE II-A-21.

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III-A-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-001) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. IT WAS NOTED THE DISTRICT DID NOT SEGREGATE THE ORDERING AND RECEIVING OF NUTRITION INVENTORY. SEE II-A-21.

Corrective Action Plan

COMMENT COMMENT CONTACT PERSON, TITLE ANTICPATED DATE REFERENCE TITLE CORRECTIVE ACTION PLAN PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A DUTIES ACTION PLAN AT II-A-21 BUSINESS MANAGER 712-262-8950 II-B-21 PREPERATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT II-B-21. BUSINESS MANAGER STATEMENTS 712-262-8950

Prior Finding References

2020-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Program Income, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2020-06-30

FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.

2020-001
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Procurement & Suspension/Debarment / Program Income / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

III-A-20 Segregation of Duties ? The District did not properly segregate custody, record-keeping and reconciling (2020-001) functions, including those related to federal programs. See II-A-20.

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Full finding narrative

III-A-20 Segregation of Duties ? The District did not properly segregate custody, record-keeping and reconciling (2020-001) functions, including those related to federal programs. See II-A-20.

Corrective Action Plan

Comment Comment Contact Person, Title, Anticipated Date Reference Title Corrective Action Plan Phone Number of Completion II-A-20 Segregation of duties See response and corrective Jolynne Eilts N/A action plan at II-A-20. Business Manager 712-262-8950 II-B-20 Preparation of financial See response and corrective Jolynne Eilts N/A statements action plan at II-B-20. Business Manager 712-262-8950

Prior Finding References

2019-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Procurement and Suspension and Debarment, Program Income, Special Tests and Provisions →

FY 2019-06-30

FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.

2019-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

III-A-19 Segregation of Duties ? The District did not properly segregate custody, record- (2019-001) keeping and reconciling functions, including those related to federal programs. See II-A-19.

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Full finding narrative

III-A-19 Segregation of Duties ? The District did not properly segregate custody, record- (2019-001) keeping and reconciling functions, including those related to federal programs. See II-A-19.

Corrective Action Plan

Comment Comment Contact Person, Title, Reference Title Corrective Action Plan Phone Number Anticipated Date of Completion II-A-19 Segregation See response and corrective Jolynne Eilts N/A of duties action plan at II-A-19. Business Manager 712-262-8950 II-B-19 Preparation See response and corrective Jolynne Eilts N/A of financial action plan at II-B-19. Business Manager statements 712-262-8950

Prior Finding References

2018-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2018-06-30

FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.

2018-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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FY 2017-06-30

FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.

2017-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on March 1, 2017 — management decision was due September 1, 2017.

2016-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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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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