Where can I read the full Union Community School District audit report?

The report is available in the District Secretary's office and on the Iowa Auditor of State website at auditor.iowa.gov.

What did the audit find about the district's finances?

The audit reported three findings related to the receipt and expenditure of taxpayer funds and provided recommendations to address them.

Are these audit findings new?

No; the three findings were repeated from the prior year according to the auditor's report.

Public Notice — La Porte City

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Affects:General PublicGovernment Agencies

An independent audit of Union Community School District for year ending June 30, 2025 found revenues of $17.53 million and expenses of $15.56 million, and reported three repeated findings about handling taxpayer funds with recommendations provided.

Key Takeaways

District revenues $17,534,557 for year ended June 30, 2025
Expenses $15,564,856 for same period
Three audit findings about receipt/expenditure of funds
Findings repeated from prior year; recommendations provided

Published: May 19, 2026 · today
Category: Other
City: La Porte City

What to do next

1
Review the full audit report
Visit the District Secretary's office or go to to read the complete report (report ID COL-IA-603913).

https://auditor.iowa.gov/audit-reports

2

Contact district for details

Contact Union Community School District administration to learn how they will implement the auditor's recommendations.

3

Monitor corrective actions

Follow board meeting agendas and future audits to confirm the three findings are addressed and not repeated.

Frequently asked questions

Where can I read the full Union Community School District audit report?: The report is available in the District Secretary's office and on the Iowa Auditor of State website at auditor.iowa.gov.
What did the audit find about the district's finances?: The audit reported three findings related to the receipt and expenditure of taxpayer funds and provided recommendations to address them.
Are these audit findings new?: No; the three findings were repeated from the prior year according to the auditor's report.

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Full Notice Text

NEWS RELEASEFOR RELEASETerpstra Hoke and Associates P.C., Certified Public Accountants, today released an audit report on Union Community School District in La Porte City, Iowa.The District's revenues totaled $17,534,557 for the year ended June 30, 2025, a 3.5 percent decrease from the prior year. Expenses for District operations for the year ended June 30, 2025 totaled $15,564,856, a 4.6 percent decrease from the prior year.The auditor reported three findings related to the receipt and expenditure of taxpayer funds. They are found in the Schedule of Findings of this report. The District was provided with recommendations to address each of the findings. The three findings discussed above are repeated from the prior year.A copy of the audit report is available for review in the District Secretary's office and on the Auditor of State's website at https://auditor.iowa.gov/audit-reports.COL-IA-603913