Auditor of State Rob Sand today released a re-audit report on the Oskaloosa Community School District (District) for the period July 1, 2022 through December 31, 2025. The re-audit petition was submitted to the Office of Auditor of State pursuant to Section 11.6(4)(a)(3) of the Code of Iowa. Based on the nature of the concerns present, certain re-audit procedures covered items applicable to the period of July 1, 2022 through December 31, 2025.
The re-audit was requested due to concerns regarding District contracts for consulting services, conflict-of-interests, hiring practices and Board approval of disbursements. Sand reported the re-audit identified $146,336.07 of payments to a vendor for a pilot program that was not formerly discussed by the Board; however, all payments to the vendors were properly approved by the Board. In addition, the District exceeded the coaching/consulting services RFP for their Vision culture project by $93,201.18.
Sand reported that the Superintendent’s administrator license through the State of Iowa expired and was not renewed for 14 days in December 2025. This resulted in the Superintendent receiving $8,115.67 of payroll for a period when they were not properly licensed through the State of Iowa. The report includes recommendations to strengthen the District’s internal controls and policies, such as establishing costs for services requested from vendors, monitoring vendor expenses, and ensuring all grant expenses are properly supported. The report also includes a recommendation for the District to implement and communicate the disclosure requirements related to professional and personal conflicts of interest and commitment for all District employees.
A copy of the re-audit report is available for review on the Auditor of State’s website at Audit Reports – Auditor of State.
