EIN: 391016129
UEI: T79UC44Y8NC1
Audited by: CLIFTONLARSONALLEN, 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 November 27, 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 May 27, 2025 (459 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
2021-002 Control Deficiencies Segregation of Duties ? Federal and State Grants Repeat of Finding 2020-002 State IDs ? All Type of Finding Material weakness in internal control over state award reporting. Condition Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal separation of functions. The Business Manager position is heavily involved with the recording of daily activity in the District's general ledger and is primarily responsible for general ledger accounting functions including recording journal entries. In addition, while accounts payable and payroll processing are not the Business Manager's primary responsibility, the position does have access to all phases of the District's general ledger software which includes the ability to create new vendors in the accounts payable module and the ability to create new employees and adjust wage rates in the payroll module. Criteria As noted in Finding 2021-001, the District has a limited number of positions which essentially complete all financial and recordkeeping duties of the District including disbursement and payroll functions. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over activities allowed or allowable, allowable costs and reporting compliance requirements. Questioned Costs None. Cause Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction.
Show full finding ▾Hide full finding ▴2021-002 Control Deficiencies Segregation of Duties ? Federal and State Grants Repeat of Finding 2020-002 State IDs ? All Type of Finding Material weakness in internal control over state award reporting. Condition Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal separation of functions. The Business Manager position is heavily involved with the recording of daily activity in the District's general ledger and is primarily responsible for general ledger accounting functions including recording journal entries. In addition, while accounts payable and payroll processing are not the Business Manager's primary responsibility, the position does have access to all phases of the District's general ledger software which includes the ability to create new vendors in the accounts payable module and the ability to create new employees and adjust wage rates in the payroll module. Criteria As noted in Finding 2021-001, the District has a limited number of positions which essentially complete all financial and recordkeeping duties of the District including disbursement and payroll functions. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over activities allowed or allowable, allowable costs and reporting compliance requirements. Questioned Costs None. Cause Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction.
Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions. In addition, the District continues to identify and implement effective mitigating controls. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for truncation processing and require that a second individual review and approve transactions. As a result of these procedures, the Business Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable and in the payroll areas.
2020-002
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