West Hancock Community School District: Single Audit Reports and Findings
West Hancock Community School District filed 3 single audits between 2021 and 2023; the most recently observed auditor is CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. (2023), and the 2023 report lists 2 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 Hancock Community School District is recorded in BRITT, Iowa under EIN 421411751, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $863,489 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 2 | MW | 2023-06-GSAFAC-0000378803 |
| 2022 | 2022-06-30 | $1,198,468 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 3 | MW | 2022-06-GSAFAC-0000066365 |
| 2021 | 2021-06-30 | $809,302 | $750,000 | CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C. | 4 | MW / SD | 2021-06-CENSUS-0000205027 |
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 | $273,857 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $231,981 | No |
| 93.276 | DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS | $137,355 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $81,849 | Yes |
| 84.358 | RURAL EDUCATION | $41,448 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $29,523 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $26,489 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $15,901 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $14,086 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,000 | No |
| 84.356 | ALASKA NATIVE EDUCATIONAL PROGRAMS | $1,000 | 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 |
|---|---|---|---|
| 2023-004 | ABFGLMN | 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 West Hancock 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 Hancock Community School District Single Audits.” https://getauditradar.com/single-audits/ia/west-hancock-community-school-district-421411751/. Data as of 2026-09-18.