SPIRIT LAKE COMMUNITY SCHOOL DISTRICT: Single Audit Reports and Findings
SPIRIT LAKE COMMUNITY SCHOOL DISTRICT filed 4 single audits between 2021 and 2025; the most recently observed auditor is CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.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; SPIRIT LAKE COMMUNITY SCHOOL DISTRICT is recorded in SPIRIT LAKE, Iowa under EIN 426003627, 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 | $883,075 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 3 | MW | 2025-06-GSAFAC-0000423942 |
| 2023 | 2023-06-30 | $1,229,859 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 5 | MW | 2023-06-GSAFAC-0000032035 |
| 2022 | 2022-06-30 | $1,853,908 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 3 | MW | 2022-06-CENSUS-0000206616 |
| 2021 | 2021-06-30 | $1,200,828 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 3 | MW | 2021-06-CENSUS-0000206616 |
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 | $306,748 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $150,000 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $103,391 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $100,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $62,139 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $49,109 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $36,544 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $33,582 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $23,049 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $13,824 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $4,519 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $170 | 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 |
|---|---|---|---|
| 2025-003 | ABGHILM | Material weakness | Yes |
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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 SPIRIT LAKE 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. “SPIRIT LAKE COMMUNITY SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/ia/spirit-lake-community-school-district-426003627/. Data as of 2026-09-18.