EIN: 376002406
UEI: ML5SZKL5EAK7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 6, 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 June 6, 2024 (813 days ago).
What is a management decision? →THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Show full finding ▾Hide full finding ▴THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
THE SCHOOL DISTRICT DOES AGREE WITH THE FINDING. HOWEVER, BEING A DISTRICT OF THIS SIZE, IT IS NOT PRACTICAL TO HIRE ADDITIONAL STAFF TO SEGREGATE DUTIES. THE BOOKKEEPER DOES NOT HANDLE CASH. DEPOSITS ARE MADE BY THE SECRETARIES/PRINCIPALS OR ORGANIZATIONAL SPONSOR. THE SUPERINTENDENT REVIEWS AND AUTHORIZES ALL MONETARY MATTERS. HE ALSO CONTINUALLY EXAMINES FINANCIAL STATEMENTS. THE BOARD OF EDUCATION ALSO APPROVES ALL BILLS PAYABLE AND FUND BALANCES MONTHLY. THE SCHOOL DISTRICT WILL CONTINUE TO MITIGATE THE SEGREGATION OF DUTIES FINDING.
2022-001
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
Show full finding ▾Hide full finding ▴The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District does agree with the finding. However, being a district of this size, it is not practical to hire additional staff to segregate duties. The bookkeeper does not handle cash. Deposits are made by the building secretaries/principals or organizational sponsor. The Superintendent reviews and authorizes all monetary matters. He also continually examines financial statements. The Board of Education also approves all bills payable and fund balances monthly. The School District will continue to mitigate the segregation of duties finding.
2021-001
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