EIN: 426039078
UEI: FFYMTZLM3327
Audited by: Bohnsack & Frommelt LLP
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 December 11, 2025. 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 June 11, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
The District uses the state provided worksheet to determine funding by school as part of the annual program budget process; however, the District does not budget or allocate actual funding of the program by the budget worksheet. Actual allocations of program expenditures by building were not in rank order to the total number of children from low-income families attending the school building. Cause: The District does not have a process that incorporates the program budget worksheets into the District actual expenditure allocations. Effect: Funding by school building is not in rank order as required by the program. Questioned costs: None. Context: The District has three elementary schools allocated program funding to operate targeted assistance programs. Two of the elementary schools have a poverty rate less than 35 percent and received a higher allocation that the elementary school with a poverty rate exceeding 35 percent. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the Title 1 Program Director and the District Chief Financial Officer determine rank order funding each year as part of the budget process and monitor actual program funding by building throughout the year to ensure buildings are served in rank order. Response and corrective action plan: The District will implement the eligibility requirements of the program to include funding buildings in rank order.
Show full finding ▾Hide full finding ▴2021-001 U.S. Department of Education Pass-Through Iowa Department of Education Title 1 Grants to Local Educational Agencies CFDA 84.010 Federal Award Year: 2021 Finding: The District does not have a sufficient process to ensure compliance with the eligibility requirements of the program. Criteria: The Office of Management and Budget Compliance Supplement 2021, Title 1, Part A section for Eligibility Part 2b states, ??an LEA must allocate Part A funds to each participating school attendance area or school, in rank order, on the basis of the number of public school children from low-income families residing in the area or attending the school. If an LEA serves any attendance area with less than a 35 percent poverty rate, the LEA must allocate to all its participating areas an amount per child from a low-income family that equals at last 125 percent of the LEA?s Part A allocation per child from a low-income family.? Condition: The District uses the state provided worksheet to determine funding by school as part of the annual program budget process; however, the District does not budget or allocate actual funding of the program by the budget worksheet. Actual allocations of program expenditures by building were not in rank order to the total number of children from low-income families attending the school building. Cause: The District does not have a process that incorporates the program budget worksheets into the District actual expenditure allocations. Effect: Funding by school building is not in rank order as required by the program. Questioned costs: None. Context: The District has three elementary schools allocated program funding to operate targeted assistance programs. Two of the elementary schools have a poverty rate less than 35 percent and received a higher allocation that the elementary school with a poverty rate exceeding 35 percent. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the Title 1 Program Director and the District Chief Financial Officer determine rank order funding each year as part of the budget process and monitor actual program funding by building throughout the year to ensure buildings are served in rank order. Response and corrective action plan: The District will implement the eligibility requirements of the program to include funding buildings in rank order.
The District will implement the eligibility requirements of the program to include funding buildings in rank order.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on February 6, 2019 — management decision was due August 6, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 7, 2017.
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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