EIN: 391034256
UEI: U29LD8526SM3
Audited by: Erickson & Associates, S.C.
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 February 4, 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 August 4, 2026 (29 days ago).
What is a management decision? →Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
Show full finding ▾Hide full finding ▴Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.
2024-002
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
Show full finding ▾Hide full finding ▴Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.
2023-002
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
Show full finding ▾Hide full finding ▴Lack of Adequate Segregation of Duties - The size of the District's office staff precludes them from having an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system.
This segregation of duties weakness is impratical to totally correct due to the limited resources and staff available to the district. The District will continue to use other controls, where practical, to compensate for this limitation.
2022-002
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Show full finding ▾Hide full finding ▴2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
This segregation of duties weakness is impractical to totally correct due to the limited resources and staff available to our District. The District will continue to use other controls, where practical, to compensate for this limitation.
2021-002
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
The size of the District?s of?ce staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived bene?ts. Effect: Proper segregation of duties in the system of control is not accomplished. Identi?cation of a Repeat Finding: This is a repeat ?nding from previous audits, see 2020-002. Recommendation: The District should continue to evaluate the cost/bene?t of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District?s ?nancial statements and budgets. Views of Responsible Of?cials: See District?s corrective action plan.
Show full finding ▾Hide full finding ▴2021-002 Lack of Adequate Segregation of Duties Condition: The size of the District?s of?ce staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived bene?ts. Effect: Proper segregation of duties in the system of control is not accomplished. Identi?cation of a Repeat Finding: This is a repeat ?nding from previous audits, see 2020-002. Recommendation: The District should continue to evaluate the cost/bene?t of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District?s ?nancial statements and budgets. Views of Responsible Of?cials: See District?s corrective action plan.
2021-002 Lack of Adequate Segregation of Duties ` This segregation of duties weakness is impractical to totally correct due to the limited resources and staff available to our District. The District will continue to use other centrols, where practical, to compensate fer this limitation. Anticipated Corrective Action Plan Completion Date; Ongoing
2020-002
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