Oelwein Community School District

EIN: 426003001

UEI: UU6PG724WF48

Data as of August 24, 2026

Oelwein Community School District9 audit years7 findings7 repeat
9
Audit Years
7
Total Findings
7
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 21, 2024. 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 21, 2024 (702 days ago).

What is a management decision? →
2023-002
Matching, Level of Effort, Earmarking
MATERIAL WEAKNESSREPEAT

The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.

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The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.

Corrective Action Plan

We have reviewed procedures and plan to make the necessary changes to improve internal control.

Prior Finding References

2022-003

About Matching, Level of Effort, Earmarking →

FY 2021-06-30

FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.

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

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, financial reporting and journal entries.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, financial reporting and journal entries.

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Full finding narrative

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, financial reporting and journal entries.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, financial reporting and journal entries.

Corrective Action Plan

Segregation of duties is a chronic internal control deficiency for the District. As stated in the recommendation, it is realized that segregation of duties is difficult with a limited number of office employees. The District will continue to review its procedures to obtain the maximum internal controls possible, while keeping the cost to the District in mind. In FY22, an additional employee was added to our Central Office staff and has been incorporated into daily processes to help maximize the segregation of duties.

Prior Finding References

2020-001

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

FY 2020-06-30

FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.

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

The District did not properly segregate cash, financial reporting, and journal entries including those for federal awards. See II-A-20 for more detail and additional information.

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Full finding narrative

The District did not properly segregate cash, financial reporting, and journal entries including those for federal awards. See II-A-20 for more detail and additional information.

Corrective Action Plan

The District will continue to review its procedures to obtain the maximum internal controls possible, while keeping the cost to the District in mind.

Prior Finding References

2019-001

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

FY 2019-06-30

FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.

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

The District did not properly segregate cash, financial reporting, and journal entries including those for federal awards. See II-A-19 for more detail and additional information.

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Full finding narrative

The District did not properly segregate cash, financial reporting, and journal entries including those for federal awards. See II-A-19 for more detail and additional information.

Corrective Action Plan

The District is not a tiny district, but by no means large in comparison to most 3A and any 4A school in the state. The District segregates duties as much as possible, but with the fiscal limitations of a smaller district, segregation can only be done to a certain degree.

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 March 28, 2019 — management decision was due September 28, 2019.

2018-001
Activities Allowed or Unallowed / Cost Allowability / Period of Performance / Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance, Reporting →

FY 2017-06-30

FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.

2017-001
Activities Allowed or Unallowed / Cost Allowability / Period of Performance / Procurement & Suspension/Debarment / Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance, Procurement and Suspension and Debarment, Reporting →

FY 2016-06-30

FAC accepted this audit on March 23, 2017 — management decision was due September 23, 2017.

2016-001
Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

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