EIN: 262139929
UEI: PQEBGN5M3HE7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 21, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 21, 2023 (978 days ago).
What is a management decision? →The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
Show full finding ▾Hide full finding ▴The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
The Mobridge Pollock School District business manager, Kim Schneider, is the contact person at this entity, respoinsible for the correctie action plan for this finding. This finding is due to the limited number of staff employed int he district's business office. The Board is award of the issue and will provide continual analysis of the processes and procedures surrounding the compliance requirements of procurement, suspension and debarment.
2021-001
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
The major federal program affected is the US Department of Agriculture National School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. A material weakness was reported for a lack of internal controls over the School District's federal awards for the following compliance requirements: procurement, suspension, and debarment. This is undesirable from an internal control viewpoint and could result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance with the compliance requirements identified. Inadequate internal controls could adversely affect the School District's ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
Show full finding ▾Hide full finding ▴The major federal program affected is the US Department of Agriculture National School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. A material weakness was reported for a lack of internal controls over the School District's federal awards for the following compliance requirements: procurement, suspension, and debarment. This is undesirable from an internal control viewpoint and could result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance with the compliance requirements identified. Inadequate internal controls could adversely affect the School District's ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
The Mobridge-Pollock School District Business Manager, Kim Schneider, is the contact person at this entity, responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The Board is aware of the issue and will provide continual analysis of the processes and procedures surrounding the compliance requirements of procurement, suspension and debarment.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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