EIN: 396030041
UEI: X4S8DEZNV7N4
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2025, which was (407 days ago).
What is a management decision? →Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The Southern Door County School District was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The District could be conducting business with vendors who are suspended or debarred. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.
Suspension and Debarment The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.
Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure that small purchases followed Uniform Guidance requirements of obtaining price quotes from an adequate number of qualified sources. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not obtaining price quotes from an adequate number of qualified sources for small purchases. Cause: The Southern Door County School District was unaware the of the small purchase requirement to obtain price quotes from an adequate number of qualified sources. Effect: The District could be conducting business with vendors at noncompetitive prices. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to obtain price quotes from an adequate number of qualified sources for small purchases. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.
Procurement The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2023. 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, 2023, which was (1138 days ago).
What is a management decision? →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 function. Specifically, one individual has the ability to cut checks, performs the bank reconciliations and enters transactions in the accounting software. Checks print automatically with an electronic signature when printed from the accounting system. 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.
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The district has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The implementation of these plans is currently effective.
2021-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 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 July 10, 2022, which was (1502 days ago).
What is a management decision? →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 function. Specifically, one individual has the ability to cut checks, performs the bank reconciliations, and enters transactions in the accounting software. Checks print automatically with an electronic signature when printed from the accounting system. 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. Recommnedation: 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.
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The District has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations, and to provide explanations for any variances during a regular Board meeting workshop. The implementation of these plans is currently effective.
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 2021. 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 21, 2021, which was (1856 days ago).
What is a management decision? →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 function. Specifically, one individual has the ability to cut checks, performs the bank reconciliations and enters transactions in the accounting software. Checks print automatically with an electronic signature when printed from the accounting system. 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.
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The District has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The District is willing to accept this risk.
2019-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2020. 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, 2020, which was (2233 days ago).
What is a management decision? →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 function. Specifically, one individual has the ability to cut checks, performs the bank reconciliations and enters transactions in the accounting software. Checks print automatically with an electronic signature when printed from the accounting system. 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.
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The District has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The District is willing to accept this risk.
2018-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2018. 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 20, 2019, which was (2618 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2018. 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 8, 2018, which was (2965 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2017. 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, 2017, which was (3329 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
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.
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