EIN: 420864821
UEI: Z51BQFVT9H45
Audited by: NOLTE, CORNMAN & JOHNSON, P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 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 10, 2025 (263 days ago).
What is a management decision? →One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs: cash, investments, receipts, disbursements, inventories, financial reporting, school lunch program and journal entries. See finding 2024-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs: cash, investments, receipts, disbursements, inventories, financial reporting, school lunch program and journal entries. See finding 2024-001.
All nutrition money received from students will be received by secretaries. The secretaries will write up receipts and give the money to the Nutrition Assistant to be entered into the nutrition account. The superintendent will check over and sign off on monthly bank reconciliations, posted monthly journal entries, and all bank transfers.
FAC accepted this audit on September 5, 2024 — management decision was due March 5, 2025.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs: cash, investments, receipts, disbursements, inventories, financial reporting, school lunch program and journal entries. See finding 2023-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs: cash, investments, receipts, disbursements, inventories, financial reporting, school lunch program and journal entries. See finding 2023-001.
Cash at events is counted by two individuals when received and a record is made of the total receipts. The Athletic Director then counts the money, signs off that the initial count is accurate and places the money in the vault. Prior to deposit the funds are again counted by the business office for accuracy and deposited. Funds are never to remain in the building for more than 24 hours and are kept in our vault until depositing. The business manager and superintendent discuss all investments prior to action being taken and once completed the business manager provides a copy of the transaction to the superintendent for verification. Additionally, the superintendent will begin to sign off on journal entries and ACH transfers. We will explore ideas to address segregation of duties in our school lunch program. Overall, the District will continue to review its control procedures to obtain the maximum internal control possible under the circumstances.
2022-002
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs: cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2022-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs: cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding 2022-001.
We continue to look for ways to improve our internal controls.
2021-001
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs: cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to federal programs: cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.
With a limited number of office employees this is an on-going concern that is noted by the auditors. We are looking at reassigning certain job duties.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
