EIN: 421379822
UEI: M5VMNNGYEZ97
Audited by: Nolte, Cornman & Johnson
Oversight agency: 66 [Environmental Protection Agency]
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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 May 27, 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 November 27, 2025 (276 days ago).
What is a management decision? →Segregation of Duties - 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, financial reporting, computer systems and school lunch program. See finding 2024-001
Show full finding ▾Hide full finding ▴Segregation of Duties - 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, financial reporting, computer systems and school lunch program. See finding 2024-001
The District will continue to review our internal controls to obtain the maximum internal control possible under the circumstances.
FAC accepted this audit on March 13, 2024 — management decision was due September 13, 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 major federal programs; cash, receipts, manual journal entries and computers systems. 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 major federal programs; cash, receipts, manual journal entries and computers systems. See finding 2022-001.
1. Cash: Business Office Secretary counts the money, it is deposited by Superintendent or Business Office Secretary. The School Business Official receipts General, PPEL, PERL & SAVE Fund revenues. Hot Lunch & Activity Fund revenues are receipted in by Business Office Secretary. 2. Receipts: The Business Office Secretary, building secretaries and food service director all deposit money into family accounts for hot lunch. Receipts are entered and posted by Business Office Secretary and the account is reconciled by School Business Official for hot lunch. Activity deposits are counted by building secretaries or sponsor and a receipt ticket is written up – it is then given to Business Office Secretary to count again before depositing it. School Business Official reconciles the activity account. When cash/checks are brought in, the student is given a receipt for anything other than hot lunch or tee shirt orders. 3. Manual Journal Entries: Manual journal entries are made monthly for the monthly entries to move funds to the partial self-funding account and the interest accounts. Also, fiscal year end manual entries are made. The Superintendent is given a monthly report with all the manual journal entries made that month, and he reviews and signs off on the report. 4. Computer Systems: Both Business Office Secretary and School Business Official have access to all modules of the accounting software and are able to review any tasks completed. We will continue to review our internal controls 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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