IKM-MANNING COMMUNITY SCHOOL DISTRICT

EIN: 274758256

UEI: DM6CBMFFK2Y9

Data as of August 23, 2026

IKM-MANNING COMMUNITY SCHOOL DISTRICT3 audit years3 findings2 repeat
3
Audit Years
3
Total Findings
2
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 24, 2024. 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 24, 2024 (607 days ago).

What is a management decision? →
2023-002
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, payroll and financial reporting. See finding 2023-001.

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Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, payroll and financial reporting. See finding 2023-001.

Corrective Action Plan

As a small district we have added an employee that is shared between our district and another to help review and delegate. As a small district I believe we are doing a good job of internal controls. Would it be nice to hire additional people, yes but financially it is not responsible. (we review every year our procedures and make sure we obtain the maximum internal control possible for our district under the circumstances).

Prior Finding References

2022-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Equipment and Real Property Management, Reporting →

FY 2022-06-30

FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.

2022-002
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, payroll and financial reporting. See finding 2022-001.

Show full finding ▾
Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, payroll and financial reporting. See finding 2022-001.

Corrective Action Plan

Segregation of duties will always be difficult in a small district.  The District hired an additional office assistant in fiscal year 2022 and will continue to review control procedures to obtain the maximum internal control possible under the circumstances.

Prior Finding References

2021-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Equipment and Real Property Management, Reporting →

FY 2021-06-30

FAC accepted this audit on July 25, 2022 — management decision was due January 25, 2023.

2021-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESS

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.

Show full finding ▾
Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.

Corrective Action Plan

Segregation of duties will always be difficult in a small district. The District will be hiring an additional office assistant for fiscal year 2022.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

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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