EIN: 426203551
UEI: ES3PHN2T9825
Audited by: RSM US LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024. Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District. Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding. Questioned Costs: None Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Special Tests U.S. Department of Education Title I Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Pass Through Entity: Iowa Department of Education Pass-through Entity Identifying Numbers: 4501, 4507, 4508 Federal Award Year 2024 Criteria: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain written documentation to support the removal of students from the cohort during fiscal year 2024. Cause: The District maintained internal documentation, but was not aware of the requirement to maintain official written confirmation for students who transferred out of the District. Effect or potential effect: Noncompliance with federal regulations. Repeat findings may cause concerns and may impact future funding. Questioned Costs: None Context: Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management of the District ensure that adequate documentation is maintained in order to comply with this requirement. Views of Responsible Officials: Management agrees with the finding.
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying Number: 2024-001 Finding: In accordance with the Elementary and Secondary Education Act of 1965, the District is required to report its graduation rate data for each cohort of students that is enrolled at the District. In order to remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. The District did not maintain official written documentation to support the removal of students from the cohort during fiscal year 2024. Out of a sample of 25 students tested, proper written documentation was not maintained for 23 students at the time of initial review. Corrective Actions Taken and Planned: 1. The District has already obtained and provided the appropriate documentation for the majority of the students in question. 2. Moving forward, the District will implement procedures to ensure compliance with the Elementary and Secondary Education Act of 1965 requirements for cohort tracking, which allows student removal only when: ○ There is written documentation of transfer to another school/educational program ○ There is documentation of emigration to another country ○ There is documentation of transfer to a prison or juvenile facility ○ There is documentation that the student is deceased Contact Person Responsible: Name: Orsolya Cypert Title: Chief Data Officer Department: Office of Data Analytics, Digital Innovation, and Strategic Communications
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on February 2, 2022 — management decision was due August 2, 2022.
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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