EIN: 426001118
UEI: PY4NNNJA8QW1
Audited by: CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C.
Oversight agency: 10 [Department of Agriculture]
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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 March 31, 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 October 1, 2026 (25 days from today).
What is a management decision? →SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001.
SEE EXPLANATION AND CORRECTIVE ACTION PLAN AT 2025-001
FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001.
SEE EXPLANATION AND CORRECTIVE ACTION PLAN AT 2024-001
2023-003
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001.
2022-003
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
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.
Show full finding ▾Hide full finding ▴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.
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTANCT PERSON, TITLE, ANTICIPATED DATE REFERNCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION OF SEE RESPONSE AND CORRECTIVE JOYCE LUNDSGAARD N/A DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 712-225-6767 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOYCE LUNDSGAARD N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 712-225-6767
2021-001
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
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. SEE 11-A-21.
Show full finding ▾Hide full finding ▴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. SEE 11-A-21.
COMMENT COMMENT CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE CORRECTIVE ACTION PLAN PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION OF SEE RESPONSE AND CORRECTIVE JOYCE LUNDSGAARD N/A DUTIES ACTION PLAN AT II-A-21 BUSINESS MANAGER 712-225-6767 II-B-21 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOYCE LUNDSGAARD N/A FINANCIAL ACTION PLAN AT II-B-21 BUSINESS MANAGER STATEMENTS 712-225-6767
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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