EIN: 371337640
UEI: E9KGJX317361
Audited by: Kemper CPA Group LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 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 June 20, 2025 (435 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of segregation of duties due to limited staff. 4. Condition - Internal controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Lack of segregation of duties, significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting, specifically, segregation of duties 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
Show full finding ▾Hide full finding ▴1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of segregation of duties due to limited staff. 4. Condition - Internal controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Lack of segregation of duties, significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting, specifically, segregation of duties 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
No plan of action - Not practical due to staff size and finances.
2021-001
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of staff to prepare and review financial reporting. 4. Condition - Financial reporting controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting. 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
Show full finding ▾Hide full finding ▴1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of staff to prepare and review financial reporting. 4. Condition - Financial reporting controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting. 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.
No plan of action - Not practical due to staff size and finances.
2021-002
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on September 22, 2017 — management decision was due March 22, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 2017.
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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