CLARION-GOLDFIELD-DOWS COMMUNITY SCHOOL DISTRICT

EIN: 421403827

UEI: EFSQCSK1JQ69

Data as of August 23, 2026

CLARION-GOLDFIELD-DOWS COMMUNITY SCHOOL DISTRICT6 audit years5 findings3 repeat
6
Audit Years
5
Total Findings
3
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 22, 2025. 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 February 22, 2026 (183 days ago).

What is a management decision? →
2024-004
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

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

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Full finding narrative

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

Corrective Action Plan

SEE RESPONSES AND CORRECTIVE ACTION PLAN AT 2024-001

Prior Finding References

2023-001

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

FY 2023-06-30

FAC accepted this audit on June 24, 2024 — management decision was due December 24, 2024.

2023-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Matching, Level of Effort, Earmarking / Subrecipient Monitoring / Other
MATERIAL WEAKNESSREPEAT

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

Corrective Action Plan

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001

Prior Finding References

2022-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Equipment and Real Property Management, Matching, Level of Effort, Earmarking, Subrecipient Monitoring, Other →

FY 2022-06-30

FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.

2022-001
Cost Allowability
MATERIAL WEAKNESSREPEAT

LACK OF SEGREGATION OF DUTIES

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Full finding narrative

LACK OF SEGREGATION OF DUTIES

Corrective Action Plan

UTILIZE BOARD TO EXTENT POSSIBLE

Prior Finding References

2021-001

About Allowable Costs / Cost Principles →

FY 2021-06-30

FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.

2021-001
Cost Allowability
MATERIAL WEAKNESS

LACK OF SEGREGATION OF DUTIES

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Full finding narrative

LACK OF SEGREGATION OF DUTIES

Corrective Action Plan

UTLIZE BOARD TO THE EXTENT POSSIBLE

About Allowable Costs / Cost Principles →

FY 2020-06-30

FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.

2020-001
Cost Allowability / Eligibility
MATERIAL WEAKNESS

THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RUNCONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.

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Full finding narrative

THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RUNCONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS.

Corrective Action Plan

THE DISTRICT SHOULD SEGREGATE DUTIES TO THE EXTENT POSSIBE WITH EXISTING PERSONNEL AND UTILIZE ADMINISTRATIVE PERSONNEL TO PROVIDE ADDITIONAL CONTROL THROUGH REVIEW OF FINANCIAL TRANSACTIONS AND REPORTS.

About Allowable Costs / Cost Principles, Eligibility →

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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