EIN: 426036569
UEI: XXK6KQ7PUQH1
Audited by: CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 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 (32 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 RESPONSE AND CORRECTIVE ACTION PLAN AT 2025-001.
2024-003
FAC accepted this audit on March 29, 2025 — management decision was due September 29, 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 RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001.
2023-003
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 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 REPSONSE AND CORRECTIVE ACTION PLAN AT 2023-001
2022-003
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
2022-003 SEGREGATION OF DUTIES - THE DISITRCT 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 DISITRCT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE TERESA SADLER N/A DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 515-448-4749 2022-002 PREPARATION SEE RESPONSE AND CORRECTIVE TERESA SADLER N/A OF FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 515-448-4749
2021-001
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 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 II-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 II-A-21
COMMENT COMMENT CORRECTIVE ACTION CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PLAN PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION OF SEE RESPONSE AND CORRECTIVE TERESA SADLER N/A DUTIES ACTION PLAN AT II-A-21 BUSINESS MANAGER 515-448-4749 II-B-21 PREPARATION OF SEE RESPONSE AND CORRECTIVE TERESA SADLER N/A FINANCIAL ACTION PLAN AT II-A-21 BUSINESS MANAGER STATEMENTS 515-448-4749
2020-001
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
The District did not properly segregate custody, record-keeping and reconciling functions, including those related to federal programs. See II-A-20.
Show full finding ▾Hide full finding ▴The District did not properly segregate custody, record-keeping and reconciling functions, including those related to federal programs. See II-A-20.
Comment Comment Contact Person, Title, Reference Title Corrective Action Plan Phone Number Anticipated Date of Completion II-A-20 Segregation See response and corrective Teresa Sadler N/A of duties action plan at II-A-20. Business Manager 515-448-4749
2019-001
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
Segregation of Duties ? The District did not properly segregate custody, record-keeping and reconciling functions, including those related to federal programs. See II-A-19.
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 II-A-19.
Comment Comment Contact Person, Title, Reference Title Corrective Action Plan Phone Number Anticipated Date of Completion II-A-19 Segregation See response and corrective Teresa Sadler N/A of duties action plan at II-A-19 Business Manager 515-448-4749
FAC accepted this audit on March 12, 2018 — management decision was due September 12, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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