EIN: 396003504
UEI: EJ3DL2KH3B31
Audited by: JOHNSON BLOCK & COMPANY, INC.
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 June 24, 2025. 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 December 24, 2025 (249 days ago).
What is a management decision? →The limited size of the District’s staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions during the year. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Criteria: Internal controls should be in place that provides adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks.
Show full finding ▾Hide full finding ▴Finding #2022-001 – Lack of Segregation of Duties Condition: The limited size of the District’s staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions during the year. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Criteria: Internal controls should be in place that provides adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks.
Finding #2022-001 – Lack of Segregation of Duties Condition: The limited size of the District’s staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions during the year. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Criteria: Internal controls should be in place that provides adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks.
2021-001
The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided to accept certain risks relevant to financial reporting and relies on the auditors to assist with the preparation of the District’s financial statements, including the recording of material audit adjustments. During their audit procedures, the auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Effect: The District’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Cause: The District does not prepare the financial statements and related notes. Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District’s personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that the District review the various yearend processes and transactions necessary to close the financial records. Response: The District acknowledges their responsibility for the financial statements and recording of current year activity. Going forward, the District will work with its bookkeeper to verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements.
Show full finding ▾Hide full finding ▴Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided to accept certain risks relevant to financial reporting and relies on the auditors to assist with the preparation of the District’s financial statements, including the recording of material audit adjustments. During their audit procedures, the auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Effect: The District’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Cause: The District does not prepare the financial statements and related notes. Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District’s personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that the District review the various yearend processes and transactions necessary to close the financial records. Response: The District acknowledges their responsibility for the financial statements and recording of current year activity. Going forward, the District will work with its bookkeeper to verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements.
Finding #2022-002 – Material Audit Adjustments Condition: The District does not have management personnel with the necessary expertise to prepare the financial statements and related notes in accordance with generally accepted accounting principles. Due to limited resources, management has decided to accept certain risks relevant to financial reporting and relies on the auditors to assist with the preparation of the District’s financial statements, including the recording of material audit adjustments. During their audit procedures, the auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Effect: The District’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Cause: The District does not prepare the financial statements and related notes. Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District’s personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that the District review the various yearend processes and transactions necessary to close the financial records. Response: The District acknowledges their responsibility for the financial statements and recording of current year activity. Going forward, the District will work with its bookkeeper to verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements. Contact Person: Allen Brokopp Anticipated Completion Date: Ongoing
2021-002
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