Boyer Valley Community School District: Single Audit Reports and Findings
Boyer Valley Community School District filed 2 single audits between 2022 and 2025; the most recently observed auditor is NOLTE, CORNMAN & JOHNSON P.C. (2025), and the 2025 report lists 3 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Boyer Valley Community School District is recorded in DUNLAP, Iowa under EIN 421417828, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $821,030 | $750,000 | NOLTE, CORNMAN & JOHNSON P.C. | 3 | MW | 2025-06-GSAFAC-0000415159 |
| 2022 | 2022-06-30 | $956,315 | $750,000 | NOLTE, CORNMAN & JOHNSON P.C. | 4 | MW | 2022-06-GSAFAC-0000027119 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $189,720 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $128,559 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $103,773 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $100,000 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $72,241 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $63,611 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $38,427 | No |
| 84.358 | RURAL EDUCATION | $37,719 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $29,691 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $17,105 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $16,576 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $10,736 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,872 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | ABGHL | Material weakness | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Boyer Valley Community School District now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Boyer Valley Community School District Single Audits.” https://getauditradar.com/single-audits/ia/boyer-valley-community-school-district-421417828/. Data as of 2026-09-18.