EIN: 396003491
UEI: MUL4T6LKUXF3
Audited by: Lauterbach & Amen, 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 March 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 September 4, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
The responsibility for the District?s bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Show full finding ▾Hide full finding ▴2021-001 Segregation of Duties Federal CFDA#: All federal programs State ID?s: All state programs Condition: The responsibility for the District?s bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Segregation of Duties Federal CFDA#: All federal programs State ID?s: All state programs Condition: The responsibility for the District 3 bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: We agree with this finding and management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly ?nancial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets. Wewould expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator Anticipated Completion: This action is ongoing.
2020-001
Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and/or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Show full finding ▾Hide full finding ▴2021-003 Financial Reporting for Federal & State Awards Federal CFDA#: All federal programs State ID?s: All state programs Condition: Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and/or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Financial Reporting for Federal & State Awards Federal CFDA#: All federal programs State ID?s: All state programs Condition: Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. Wewill continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator Anticipated Completion: Not applicable
2020-003
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
The responsibility for the District?s bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Show full finding ▾Hide full finding ▴Condition: The responsibility for the District?s bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Condition: The responsibility for the District?s bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: We agree with this finding and management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets. We would expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator Anticipated Completion: This action is ongoing.
2019-001
Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Show full finding ▾Hide full finding ▴Condition: Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Federal CFDA #: All federal programs State ID?s: All state programs Condition: Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District?s schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District?s financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District?s administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District?s administration to be able to accept responsibility for the amounts and disclosures included in the District?s schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator Anticipated Completion: Not applicable
2019-003
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
The responsibility for the District's bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active role through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Show full finding ▾Hide full finding ▴Segregation of Duties Condition: The responsibility for the District's bookkeeping and accounting functions is assumed by a limited number of individuals. Criteria: Good internal control necessitates a separation of duties regarding the handling and recording of cash receipts and cash disbursements. Effect: Because of the lack of segregation of duties, individuals could mishandle receipts and disbursements. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation and cross-training of duties as is feasible in the circumstances. Corrective Action Response: Management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active role through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets.
Corrective Action Response: We agree with this finding and management of the district continues to look for opportunities to strengthen this area. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. In addition, the Board and management will continue to rely on its direct knowledge of daily operations and direct contact with employees to better control and safeguard assets. We would expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator. Anticipated Completion: This action is ongoing.
2018-001
Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District's schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District's financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District's administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District's administration to be able to accept responsibility for the amounts and disclosures included in the District's schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal & State Awards Condition: Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. The School District of Monroe has determined it is more cost effective to outsource the preparation of its financial statements and schedules of expenditures of federal and state awards than to incur the time and expense of having the employees and/or management obtain the necessary training and expertise required to perform this task internally. Criteria: Having staff prepare the District's schedule of expenditures of federal and state awards is an internal control intended to prevent, or detect and correct, a potential misstatement in the schedules or accompanying notes to the schedules. Effect: As a result of this condition, the employees and /or management do not possess the qualifications necessary to prepare the District's financial statements, including the schedules of expenditures of federal and state awards. The District relies, in part, on the independent auditors for assistance with the preparation of annual financial statements, notes and schedules of expenditures of federal and state awards. Recommendation: We recommend the District consider obtaining proper training for the appropriate members of the District's administration to assure that they are able to fully understand the requirements of preparing the schedules of expenditures of federal and state awards. This understanding is essential for the District's administration to be able to accept responsibility for the amounts and disclosures included in the District's schedules of expenditures of federal and state awards. Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years.
Corrective Action Response: Management of the District is aware of this deficiency and continues to look for opportunities to increase our understanding of the requirements of preparing schedules of expenditures of federal and state awards. However, at this time we believe it is not cost beneficial in our situation to develop this expertise. We will continue to use our external auditors for this technical assistance. We would expect this situation to be ongoing in future years. Contact Person: Ron Olson, Business Administrator. Anticipated Completion: Not applicable
2018-003
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
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2016-001
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2016-003
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
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2015-001
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2015-003
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