EIN: 426038968
UEI: LLJTQLUT3G35
Audited by: ANDERSON, LARKIN CO, P.C.
Oversight agency: 84 [Department of Education]
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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 August 14, 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 February 14, 2024 (929 days ago).
What is a management decision? →III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding II-A-22 for additional information.
Show full finding ▾Hide full finding ▴III-A-22 Segregation of Duties (All Programs Displayed on the Schedule of Expenditures of Federal Awards) As previously identified in the fiscal year 2021 audit report as item 2021-004, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding II-A-22 for additional information.
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors, or misappropriations on a timely basis by employees in the normal course of performing their assigned functions. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will monitor this situation and continue to segregate incompatible duties as much as possible. COMPLETION DATE: June 30, 2023
2021-001
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Show full finding ▾Hide full finding ▴The District did not properly segregated custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
2020-001
The District's CAR submitted to the Iowa Department of Revenue contained material misstatements that should have been detected by the District's internal controls.
Show full finding ▾Hide full finding ▴The District's CAR submitted to the Iowa Department of Revenue contained material misstatements that should have been detected by the District's internal controls.
We will be more attentive of the amounts reported on the Certified Annual Report to ensure that all amounts reported are correct.
2020-002
The District did not maintain supporting documentation for all expenditures.
Show full finding ▾Hide full finding ▴The District did not maintain supporting documentation for all expenditures.
We have reviewed procedures and plan to make changes to our practices so that supporting documentation is maintained for all expenditures of the District.
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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