EIN: 420884100
UEI: MHA7ZSG5PXK4
Audited by: CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C.
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (18 days from today).
What is a management decision? →SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2025-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2025-001
2024-003
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001
2023-003
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001
2022-003
FAC accepted this audit on March 3, 2023 — management decision was due September 3, 2023.
2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Show full finding ▾Hide full finding ▴2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A OF DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-262-8950 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-262-8950
2021-001
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
III-A-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-001) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. IT WAS NOTED THE DISTRICT DID NOT SEGREGATE THE ORDERING AND RECEIVING OF NUTRITION INVENTORY. SEE II-A-21.
Show full finding ▾Hide full finding ▴III-A-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-001) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. IT WAS NOTED THE DISTRICT DID NOT SEGREGATE THE ORDERING AND RECEIVING OF NUTRITION INVENTORY. SEE II-A-21.
COMMENT COMMENT CONTACT PERSON, TITLE ANTICPATED DATE REFERENCE TITLE CORRECTIVE ACTION PLAN PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A DUTIES ACTION PLAN AT II-A-21 BUSINESS MANAGER 712-262-8950 II-B-21 PREPERATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT II-B-21. BUSINESS MANAGER STATEMENTS 712-262-8950
2020-001
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
III-A-20 Segregation of Duties ? The District did not properly segregate custody, record-keeping and reconciling (2020-001) functions, including those related to federal programs. See II-A-20.
Show full finding ▾Hide full finding ▴III-A-20 Segregation of Duties ? The District did not properly segregate custody, record-keeping and reconciling (2020-001) functions, including those related to federal programs. See II-A-20.
Comment Comment Contact Person, Title, Anticipated Date Reference Title Corrective Action Plan Phone Number of Completion II-A-20 Segregation of duties See response and corrective Jolynne Eilts N/A action plan at II-A-20. Business Manager 712-262-8950 II-B-20 Preparation of financial See response and corrective Jolynne Eilts N/A statements action plan at II-B-20. Business Manager 712-262-8950
2019-001
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
III-A-19 Segregation of Duties ? The District did not properly segregate custody, record- (2019-001) keeping and reconciling functions, including those related to federal programs. See II-A-19.
Show full finding ▾Hide full finding ▴III-A-19 Segregation of Duties ? The District did not properly segregate custody, record- (2019-001) keeping and reconciling functions, including those related to federal programs. See II-A-19.
Comment Comment Contact Person, Title, Reference Title Corrective Action Plan Phone Number Anticipated Date of Completion II-A-19 Segregation See response and corrective Jolynne Eilts N/A of duties action plan at II-A-19. Business Manager 712-262-8950 II-B-19 Preparation See response and corrective Jolynne Eilts N/A of financial action plan at II-B-19. Business Manager statements 712-262-8950
2018-001
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 1, 2017 — management decision was due September 1, 2017.
GSA_MIGRATION
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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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