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Document And Entity Information
3 Months Ended
Jul. 31, 2014
Sep. 02, 2014
Entity Registrant Name Caseys General Stores Inc,  
Entity Central Index Key 0000726958  
Current Fiscal Year End Date --04-30  
Entity Filer Category Large Accelerated Filer  
Entity Current Reporting Status Yes  
Entity Voluntary Filers No  
Entity Well-known Seasoned Issuer Yes  
Entity Common Stock, Shares Outstanding (in shares)   38,649,999
Document Type 10-Q  
Document Period End Date Jul. 31, 2014  
Document Fiscal Year Focus 2015  
Document Fiscal Period Focus Q1  
Amendment Flag true  
Amendment Description Explanatory Note Casey’s General Stores, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A to its Quarterly Report on Form 10-Q for the quarterly period ended July 31, 2014, originally filed with the Securities and Exchange Commission (“SEC”) on September 9, 2014, (the “Original Filing”) to make the following changes: 1. To amend and revise Item 4. Controls and Procedures related to the effectiveness of our disclosure controls and procedures and internal control over financial reporting; and 2. To make revisions for immaterial errors in the consolidated financial statements previously included in the Original Filing. In the second quarter of fiscal year 2015, through a routine Internal Revenue Service (IRS) examination, management became aware that an inadvertent accounting and reporting error occurred during the fiscal years 2012, 2013, and 2014 and the first quarter of fiscal year 2015. A control deficiency was identified with regards to the review and approval of quarterly federal excise tax returns by management with the requisite skill and knowledge, and recognition of the corresponding liability and expense, filed with the IRS relating to the Company’s ethanol blending activities. The internal controls in place during this time were not responsive to changes in circumstances. While the control deficiency did not result in a material misstatement to the Company’s consolidated financial statements for any periods through and including the fiscal year ended April 30, 2014, or unaudited condensed consolidated financial statements for the first fiscal quarter of fiscal year 2015, it did represent a material weakness as of April 30, 2014, since there existed a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements would not be prevented or detected on a timely basis. The correction of these immaterial errors is being recognized in revisions to our consolidated financial statements for the fiscal year ended April 30, 2014, filed separately as Amendment No. 1 on Form 10-K/A for the fiscal year ended April 30, 2014, and the unaudited condensed consolidated financial statements for the quarter ended July 31, 2014 in this Amendment No. 1. Pursuant to Rule 12b-15 under the Securities Exchange act of 1934, as a result of this Amendment No. 1, the certifications pursuant to Rules 13a-14(a)/15(d)-14(a) under the Securities Exchange Act of 1934, as amended and Section 906 of the Sarbanes-Oxley Act of 2002 have been re-executed and refiled as of the date of this Amendment No. 1. As a result, the Exhibit Index in Item 6. of the Quarterly Report is also being amended to reflect the inclusion of the aforementioned updates. Accordingly, we hereby amend Items 1, 2, 4, and 6 in the Original Filing. Except as described in this Explanatory Note, the Original Filing is unchanged. In particular, except for the events described above, this Amendment No. 1 speaks only as of the date the Original Filing was filed, and has not been updated, amended, or supplemented to give effect to any subsequent events. Accordingly, forward-looking statements included in this Amendment No. 1 represent the management’s views as of the Original Filing was filed and should not be assumed to be accurate as of any date thereafter. This Amendment No. 1 should be read in conjunction with the Original Filing, and any of the Company’s other filings with the SEC subsequent to the Original Filing, together with any amendments to those filings.