INDEPENDENT SCHOOL DISTRICT NO 518

EIN: 416008522

UEI: E62MHBGLEK97

Data as of August 20, 2026

10
Audit Years
4
Total Findings
2
Repeat Findings

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 19, 2019. 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 May 19, 2020, which was (2284 days ago).

What is a management decision? →
2019-001
Activities Allowed or Unallowed
Condition

Condition: One invoice was found that lacked proper administrator approval. Criteria: Internal controls should be in place that provide reasonable assurance that authorization is obtained from management prior to payment processing. Effect: As a result of the lack of authorization expenditures were paid prior to management review and authorization. Cause: It is suspected that this invoice was attached to the one in front of it. Recommendation: To ensure all invoices are authorized, during processing of multiple invoices from the same vendor, care needs to be taken to ensure each invoice are authorized.

Corrective Action Plan

Corrective Action Plan for the findings and questioned costs for the audit of the period ended June 30, 2019. A Deficiency for the Financial Statement Audit and questioned costs for major federal program awards audit was noted on page 96. Single Audit 2019-001 The programs identified for this finding were: Department of Education: Special Education Cluster, CFDA No. 84.027 Condition: One invoice was found that lacked proper administrator approval. Criteria: Internal controls should be in place that provide reasonable assurance that authorization is obtained from management prior to payment processing. Effect: As a result of the lack of authorization expenditures were paid prior to management review and authorization. Cause: It is suspected that this invoice was attached to the one in front of it in a group of invoices from the same vendor. Recommendation: To ensure all invoices are authorized, during processing of multiple invoices from the same vendor, care needs to be taken to ensure each invoice is authorized. District corrective action plan (CAP): The District has no disagreement with this finding. The District?s board of directors will periodically monitor the duties of the financial department. John Landgaard, Superintendent is the official ensuring this corrective action plan is implemented with a completion date of June 30, 2020. The completion of this plan will be monitored by the Superintendent and Board of Directors.

About Activities Allowed or Unallowed →

FY 2017-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 31, 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 May 1, 2018, which was (3033 days ago).

What is a management decision? →
2017-001
Other
REPEAT
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

About Other →
2017-002
Cost Allowability
QUESTIONED COSTS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

FY 2016-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 16, 2016. 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 April 16, 2017, which was (3413 days ago).

What is a management decision? →
2016-001
Other
REPEAT
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

About Other →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.