Audit 365701

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-003: Significant Deficiency and Noncompliance: Cut-off Errors in Preparing the SEFA U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 U.S. Department of Agriculture Child Nutrition Cluster Passed through State of Iowa Department of Agriculture and State of Iowa Department of Education Federal Assistance Listing Number (ALN): 10.553, 10.555, 10.559, 10.582 Federal Award Year: 2023 Finding: The District reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Criteria: The schedule of expenditures of federal awards is required to be prepared on a basis consistent with the financial statements. Expenditures of federal awards are to be reported on the modified accrual basis of accounting and should be reported on the SEFA when incurred. Condition: Seven invoices which were either received late (after the preparation of the fiscal year 2022 SEFA) or paid early (prior to the recognition of the expense in fiscal year 2024) were reported on the fiscal year 2023 SEFA as expenditures in the current year. Therefore, they were not reported on the SEFA in a manner consistent with the fiscal year in which they were recognized as expenditures in the financial statements. This resulted in $58,308 of allowable costs reported on the fiscal year 2023 SEFA which were incurred in subsequent fiscal years. Specifically for the Education Stabilization Fund, there was $55,968 in costs reported in 2023 that should have been recognized in the fiscal year 2024 SEFA. For the Child Nutrition Cluster, there was $2,340 in costs that should have been recognized in the fiscal year 2024 SEFA. This also resulted in $42,366 of allowable costs reported on the 2023 SEFA for the Education Stabilization Fund that should have been recognized in the fiscal year 2022 SEFA. Cause: Inadequate reviews were in place to ensure that only fiscal year 2023 expenditures were reported on the SEFA. (Continued) Effect or potential effect: Inaccurate reporting of expenses can result in actions taken by oversight agencies, which could impact future funding. Questioned costs: None. Context: For 7 of the 65 invoices tested, the District reported either fiscal year 2022 or fiscal year 2024 expenditures on the fiscal year 2023 SEFA. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper cut-off is achieved in reporting expenditures on the SEFA. Views of responsible officials: Management agrees with the finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.

2023-004: Material Weakness: Lack of Review on Reports U.S. Department of Education Education Stabilization Fund Passed through State of Iowa Department of Education Federal Assistance Listing Number (ALN): 84.425D, 84.425U, 84.425W Federal Award Year: 2023 Finding: Required reports for the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Criteria: A proper internal control structure would include segregation of duties and would ensure that reports are reviewed by an individual other than the preparer prior to submission. Condition: The Education Stabilization Fund requires that certain reports are submitted to the granting agency. The reports selected for testing were filed timely and there were no inaccuracies identified on the reports. However, the reports were prepared and submitted by the same employee and no independent review took place prior to submission. Cause: A lack of segregation of duties over the process of reporting for this program. Effect or potential effect: A lack of reviews could lead to inaccuracies in reporting. Questioned costs: None. Context: For all four reports tested, the District could not provide evidence supporting that the reports had been reviewed and approved by someone other than the preparer. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District implement procedures to ensure proper segregation of duties is achieved in the preparation of required reports. Views of responsible officials: Management agrees with the finding.