EIN: 421376420
UEI: UW9MKNZ5F2F3
Audited by: Nolte, Cornman & Johnson, PC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (24 days from today).
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, capital assets, receipts, inventories, journal entries and payroll. See finding 2025-001.
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, capital assets, receipts, inventories, journal entries and payroll. See finding 2025-001.
The district acknowledges this finding. East Marshall operates with a small administrative and financial staff but we will continue to have segregation of duties as a priority.
FAC accepted this audit on August 26, 2024 — management decision was due February 26, 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 federal programs; cash, investments, capital assets, receipts, inventories, journal entries and payroll. 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, capital assets, receipts, inventories, journal entries and payroll. See finding 2022-001.
The District continues to have segregation of duties as a priority. We accept the auditor’s guidance and continue to keep the task of segregation of duties as a priority.
2021-001
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
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.
The District will continue to review its control procedures to obtain the maximum internal control possible under the circumstances.
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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