EIN: 370843247
UEI: KKRYN2785TA8
Audited by: Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2026. 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 July 14, 2026 (49 days ago).
What is a management decision? →The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2025-004: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2025-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2024-005
The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2025-005: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 and 2025 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2024-005: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2023-006
The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2024-006: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 and 2024 Special Education Cluster (IDEA)- AL Number 84.027, 84.173 Finding No.: 2024-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2023-006: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023, 2022 and 2021 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425D, 84.425U, 84.425W Finding No.: 2023-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent and District Principal continually remind the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2022-004
The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number 2023-007: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2022 and 2023 Child Nutrition Cluster- AL Number 10.553, 10.555, 10.582 Finding No.: 2023-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent and District Principal continually remind the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number: 2022-004. This finding is a repeat finding from a prior year originally reported in 2015. Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D, 84.425U, 84.425W Finding No.: 2022-004 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2021-003
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number: 2021-002. This finding is a repeat finding from a prior year originally reported in 2015. Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
"FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF AGRICULTURE ? Child Nutrition Cluster ? CFDA No's. 10.553, 10.555, 10.559 Finding No.: 2021-002 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing"
2020-002
The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number: 2021-003. This finding is a repeat finding from a prior year originally reported in 2015. Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
"FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2021-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing"
2020-002
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number: 2020-002. This finding is a repeat finding from a prior year originally reported in 2015. Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal controls. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Title I ? Low Income and Title I ? School Improvement & Accountability ? CFDA No. 84.010A Finding No.: 2020-002 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2019-002
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper and one payroll clerk. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Show full finding ▾Hide full finding ▴Finding Number: 2019-002. This finding is a repeat finding from a prior year originally reported in: 2012. Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper and one payroll clerk. Effect: The limited number of personnel hinders the overall effectiveness of internal controls. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial-related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF AGRICULTURE ? National School Lunch and Breakfast Programs ? CFDAs No. 10.555 and 10.553 Finding No.: 2019-002 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing
2018-004
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-006
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-005
FAC accepted this audit on November 2, 2016 — management decision was due May 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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