EIN: 396023446
UEI: X58GVQLCXJR5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2022. 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 June 14, 2023 (1164 days ago).
What is a management decision? →Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. Criteria or Specific Requirement 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. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Show full finding ▾Hide full finding ▴Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. Criteria or Specific Requirement 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. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.
2021-003
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
Segregation of Duties ? Federal and State Grant Management Repeat of Finding 2020-003 State IDS - All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. Criteria 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. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the potential risk of errors or intentional fraud. Section III ? Federal and State Award Findings and Questioned Costs (Continued) Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Questioned Costs None. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District. Views of Responsible Officials Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information. Refer to corrective action plan for finding 2021-001 above for additional commentary related to segregation of duties.
Show full finding ▾Hide full finding ▴Segregation of Duties ? Federal and State Grant Management Repeat of Finding 2020-003 State IDS - All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. Criteria 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. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the potential risk of errors or intentional fraud. Section III ? Federal and State Award Findings and Questioned Costs (Continued) Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Questioned Costs None. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District. Views of Responsible Officials Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information. Refer to corrective action plan for finding 2021-001 above for additional commentary related to segregation of duties.
Segregation of Duties ? Federal and State Grant Management Refer to corrective action plan for finding 2021-001 above for additional commentary related to segregation of duties. (TEXT FROM 2021-001 REFERENCED ABOVE): Segregation of Duties 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 within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and non-salaried payroll functions include one position that is primarily responsible for transaction 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 with enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas.
2020-003
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