EIN: 426023720
UEI: EB5AAJYGANF4
Audited by: Nolte, Cornman & Johnson, PC
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 August 19, 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 February 19, 2027 (171 days from today).
What is a management decision? →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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2025-001.
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2025-001.
The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition director). We modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure added a few years ago of the secretary entering receipts into WebLink. The building secretaries continue to write deposit slips & post payment to our student information system. The district’s business manager & HR director will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operation. We will use the segregation of duties handbook to help with this process.
FAC accepted this audit on October 9, 2025 — management decision was due April 9, 2026.
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2024-001.
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2024-001.
The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition director). This yar we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure added a few years ago of the secretary entering receipts into WebLink. The building secretaries continue to write deposit slips & post payment to our student information system. The district’s business manager & HR director will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operation. We will use the segregation of duties handbook to help with this process.
2023-003
FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2023-001.
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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2023-001.
The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposit slips, etc. The district’s business manager & administrative assistant will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operations. We will use the segregation of duties handbook to help with this process.
2022-003
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. 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, inventories, receipts, disbursements, payroll, wire transfers, financial reporting, computer systems, school lunch program and journal entries. See finding 2022-001.
The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition direct). This year we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure added a few years ago of the secretary entering receipts into WebLink. The building secretaries continue to write deposit slips & post payment to our student information system. The district’s business manager & HR director will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operation. We will use the segregation of duties handbook to help with this process.
2021-001
FAC accepted this audit on July 25, 2022 — management decision was due January 25, 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 continues to find solutions to help segregate duties with our minimally staffed central office (business manager, administrative assistant & nutrition director). Over the past few years, we have begun utilizing our building secretaries for tasks such as entering receipts, writing deposit slips, etc. The district?s business manager & administrative assistant will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operations. We will use the segregation of duties handbook to help with this process.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
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.
