Estherville Lincoln Central Community School District: Single Audit Reports and Findings
Estherville Lincoln Central Community School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is WILLIAMS & COMPANY, P.C. (2025), and the 2025 report lists 0 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; Estherville Lincoln Central Community School District is recorded in ESTHERVILLE, Iowa under EIN 391886795, 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 | $1,209,943 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | MW | 2025-06-GSAFAC-0000399437 |
| 2024 | 2024-06-30 | $1,971,700 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | — | 2024-06-GSAFAC-0000354182 |
| 2023 | 2023-06-30 | $2,156,821 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | MW | 2023-06-GSAFAC-0000019596 |
| 2022 | 2022-06-30 | $2,241,608 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | SD | 2022-06-CENSUS-0000193772 |
| 2021 | 2021-06-30 | $2,117,155 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | — | 2021-06-CENSUS-0000193772 |
| 2020 | 2020-06-30 | $1,184,982 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | SD | 2020-06-CENSUS-0000193772 |
| 2019 | 2019-06-30 | $980,268 | $750,000 | WILLIAMS & COMPANY, P.C. | 4 | MW | 2019-06-CENSUS-0000193772 |
| 2018 | 2018-06-30 | $872,912 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | SD | 2018-06-CENSUS-0000193772 |
| 2017 | 2017-06-30 | $939,848 | $750,000 | WILLIAMS & COMPANY, P.C. | 6 | SD | 2017-06-CENSUS-0000193772 |
| 2016 | 2016-06-30 | $954,528 | $750,000 | WILLIAMS & COMPANY, P.C. | 0 | SD | 2016-06-CENSUS-0000193772 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $424,886 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $240,035 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $132,358 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $105,094 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $79,492 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $78,067 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $53,829 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $33,125 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $25,940 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $16,466 | No |
| 84.013 | TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH | $9,672 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $8,035 | No |
| 84.425U | EDUCATION STABILIZATION FUND | $2,944 | 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 Estherville Lincoln Central 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. “Estherville Lincoln Central Community Sc Single Audits.” https://getauditradar.com/single-audits/ia/estherville-lincoln-central-community-school-district-391886795/. Data as of 2026-09-18.