EIN: 421404291
UEI: SGY9TYEH7N44
Audited by: Nolte, Cornman & Johnson, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 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 January 28, 2026 (221 days ago).
What is a management decision? →The District did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See finding 2024-001.
Show full finding ▾Hide full finding ▴The District did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See finding 2024-001.
As a small district, we continue to monitor segregation of duties to the best of our abilities. Staff is limited, and with limited increases to state funding, segregating duties is difficult. The Superintendent and Board will continue to review the District’s financials, accounts payable, and payroll statements and reports. The District has also sought to increase operational sharing opportunities in fiscal year 2026 and beyond that could improve segregation of duties.
FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, inventories, wire transfers, payroll, computer systems, journal entries and school lunch program. See finding 2022-001.
The District will continue to monitor the segregation of duties to the best of our ability. The Superintendent and Board President will continue to review the District's financials, accounts payable, and payroll statements and reports.
2021-001
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.
The district will continue to monitor the segregation of duties to the best of our ability. The Superintendent and Board President will continue to review the District's financial, accounts payable, and payroll statements and reports.
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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