EIN: 426023568
UEI: NFCBX2MD2Q75
Audited by: VAN MAANEN, SIETSTRA, MEYER & NIKKEL, P.C.
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 2023. 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 July 12, 2023 (1147 days ago).
What is a management decision? →Segregation of Duties ? The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts of your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation - We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response - We will continue to review our procedures and implement additional controls where possible. Conclusion - Response accepted.
Show full finding ▾Hide full finding ▴Segregation of Duties ? The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts of your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation - We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response - We will continue to review our procedures and implement additional controls where possible. Conclusion - Response accepted.
We will continue to review our procedures and implement additional controls where possible.
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.
Browse other Single Audit organizations in Iowa →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
