East Sac County Community School District: Single Audit Reports and Findings
East Sac County Community School District filed 5 single audits between 2021 and 2025; the most recently observed auditor is Kay L. Chapman, CPA, PC (2025), and the 2025 report lists 0 findings. 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; East Sac County Community School District is recorded in LAKE VIEW, Iowa under EIN 274286265, 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 | $1,104,217 | $750,000 | Kay L. Chapman, CPA, PC | 0 | — | 2025-06-GSAFAC-0000412556 |
| 2024 | 2024-06-30 | $988,551 | $750,000 | Kay L. Chapman, CPA, PC | 0 | MW | 2024-06-GSAFAC-0000362405 |
| 2023 | 2023-06-30 | $1,111,691 | $750,000 | Kay L. Chapman, CPA, PC | 3 | MW | 2023-06-GSAFAC-0000029993 |
| 2022 | 2022-06-30 | $1,336,957 | $750,000 | Kay L. Chapman, CPA, PC | 4 | MW | 2022-06-CENSUS-0000243077 |
| 2021 | 2021-06-30 | $1,301,346 | $750,000 | Kay L. Chapman, CPA, PC | 8 | MW / SD | 2021-06-CENSUS-0000243077 |
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 |
|---|---|---|---|
| 84.425U | ESSER III | $414,431 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $261,333 | Yes |
| 84.010 | Title I Grants to Local Education Agencies | $172,857 | No |
| 10.556 | SPECIAL MILK PROGRAM FOR CHILDREN | $82,139 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $66,783 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $40,428 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $23,129 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $19,830 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,640 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $9,347 | No |
| 84.425B | Covid-19 Rethink K-12 Educaton Modles | $3,300 | 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.
The most recent report lists no finding.
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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 East Sac County 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. “East Sac County Community School Distric Single Audits.” https://getauditradar.com/single-audits/ia/east-sac-county-community-school-district-274286265/. Data as of 2026-09-18.