FAC Explorer

Audit 387038

FY End
2025-06-30
Total Expended
$5.56M
Findings
11
Programs
16
Organization: Storm Lake Community School District (IA)
Year: 2025 Accepted: 2026-02-12
Auditor: CORNWELL FRIDERES MAHER & ASSOCIATES P L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173374 2025-003 Material Weakness Yes ABEILN
1173375 2025-003 Material Weakness Yes ABEILN
1173376 2025-003 Material Weakness Yes ABEILN
1173377 2025-003 Material Weakness Yes ABEILN
1173378 2025-003 Material Weakness Yes ABEILN
1173379 2025-003 Material Weakness Yes ABEGMN
1173380 2025-003 Material Weakness Yes ABFGLMN
1173381 2025-003 Material Weakness Yes ABFGLMN
1173382 2025-003 Material Weakness Yes ABFGLMN
1173383 2025-003 Material Weakness Yes ABFGLMN
1173384 2025-003 Material Weakness Yes ABFGLMN

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $786,902 Yes 1
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $406,167 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $397,500 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $303,950 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $235,916 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $135,474 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $71,786 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $67,143 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $56,772 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $46,353 Yes 0
84.397 STATE FISCAL STABILIZATION FUND (SFSF) - GOVERNMENT SERVICES, RECOVERY ACT $44,120 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $35,118 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $33,001 Yes 1
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $27,413 Yes 0
84.425 EDUCATION STABILIZATION FUND $15,464 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $13,088 Yes 1

Contacts

Name Title Type
LDVNJCNPHL29 Trudy Pedersen Auditee
7127328060 Duaine Fehlhafer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Storm Lake Community School District under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Storm Lake Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of Storm Lake Community School District.

Finding Details

Finding 2025-003
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGERGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001.