WEST CENTRAL COMMUNITY SCHOOL DISTRICT: Single Audit Reports and Findings
WEST CENTRAL COMMUNITY SCHOOL DISTRICT filed 1 single audit between 2022 and 2022; the most recently observed auditor is Kay L. Chapman, CPA, PC (2022), and the 2022 report lists 4 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; WEST CENTRAL COMMUNITY SCHOOL DISTRICT is recorded in MAYNARD, Iowa under EIN 426002638, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $806,176 | $750,000 | Kay L. Chapman, CPA, PC | 4 | MW / SD | 2022-06-CENSUS-0000257382 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $419,867 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $219,787 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $58,271 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $43,620 | No |
| 84.358 | RURAL EDUCATION | $23,046 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $12,429 | No |
| 84.367 | IMPROVING TEACHER QUALITY STATE GRANTS | $11,506 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,000 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,733 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $1,917 | 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 |
|---|---|---|---|
| 2022-008 | BL | Material weakness | Yes |
| 2022-009 | BL | Material weakness | No |
| 2022-010 | BL | Significant deficiency | No |
| 2022-011 | BL | Significant deficiency | 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 WEST 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. “WEST CENTRAL COMMUNITY SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/ia/west-central-community-school-district-426002638/. Data as of 2026-09-18.