EIN: 396003129
UEI: H8L9H6ZJMZ45
Audited by: Vesta
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 9, 2026 (55 days ago).
What is a management decision? →The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
Show full finding ▾Hide full finding ▴Criteria: The District should segregate accounting duties, at a minimum to separate the asset and the recordkeeping function, to minimize the opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Condition: The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variances.
2024-001
FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
Show full finding ▾Hide full finding ▴Criteria: The District should segregate accounting duties, at a minimum to separate the asset and the recordkeeping function, to minimize the opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Condition: The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
The District has provided supervision and has monitored accounting information and operations including obtaining explanations for variances from unexpected results and worked to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator reviewed the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variations.
2023-001
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
Show full finding ▾Hide full finding ▴Criteria: The District should segregate accounting duties, at a minimum to separate the asset and the recordkeeping function, to minimize the opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Condition: The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District’s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator’s and School Board’s close supervision, review of accounting information and knowledge of matters relating to the District’s financial operations provide an effective means of preventing and detecting errors and irregularities.
In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variations.
2022-001
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District?s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator?s and School Board?s close supervision, review of accounting information and knowledge of matters relating to the District?s financial operations provide an effective means of preventing and detecting errors and irregularities.
Show full finding ▾Hide full finding ▴Criteria: The District should segregate accounting duties, at a minimum to separate the asset and the recordkeeping function, to minimize the opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Condition: The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District?s administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendation: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator?s and School Board?s close supervision, review of accounting information and knowledge of matters relating to the District?s financial operations provide an effective means of preventing and detecting errors and irregularities.
In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variations.
2021-001
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District's administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendations: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator's and School Board's close supervision, review of accounting information and knowledge of matters relating to the District's financial operations provide an effective means of preventing and detecting errors and irregularities.
Show full finding ▾Hide full finding ▴Criteria: The District should segregate duties, at a minimum to separate the asset and the recordkeeping function, to minimize the opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Condition: The District does not have adequate segregation of duties in its accounting functions. Specifically, one individual is responsible for approval of the payroll process and has the ability to cut checks, print the automatic signatures on the checks, and performs the bank reconciliations. Cause: A small number of individuals within the District's administration perform substantially all accounting functions and have control over both records and assets. Effect or Potential Effect: The lack of segregation of accounting duties could create an opportunity for misstatements caused by error or fraud to occur and go undetected within a timely period by employees in the normal course of performing their assigned functions. Recommendations: Due to the size of the District, it is not practical to hire additional individuals in order to adequately segregate accounting duties; therefore, we recommend that the Administrator's and School Board's close supervision, review of accounting information and knowledge of matters relating to the District's financial operations provide an effective means of preventing and detecting errors and irregularities.
In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as obtain explanations for any variations.
2020-001
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.
Browse other Single Audit organizations in Wisconsin →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
