EIN: 426000882
UEI: CGDDBEE2DKC5
Audited by: BerganKDV
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 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 October 1, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
As previously identified in the fiscal year 2021 audit report as item III-A-21, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding II-A-22 for additional information.
Show full finding ▾Hide full finding ▴As previously identified in the fiscal year 2021 audit report as item III-A-21, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding II-A-22 for additional information.
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors, or misappropriations on a timely basis by employees in the normal course of performing their assigned functions. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will monitor this situation and continue to segregate incompatible duties as much as possible. COMPLETION DATE: June 30, 2023
2021-001
It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
Show full finding ▾Hide full finding ▴It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency.. See finding II-C-22 for additional information.
FINDING 2022-002: It was noted during the audit that the District recorded a capital expenditure in excess of $5,000 in the School Nutrition Fund during the year without prior written approval from the Federal awarding agency. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will implement procedures to ensure all capital expenditures are recorded in the appropriate fund and the Capital Project Fund will reimburse the School Nutrition Fund during fiscal year 2023 for the identified expenditure. COMPLETION DATE: June 30, 2023
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
II-A-21 (2021-001) SEGREGATION OF DUTIES - AS PRVIOUSLY IDENTIFIED IN THE FISCAL YEAR 2020 AUDIT REPORT AS ITEM 20-III-R-1, ADEQUATE CONTROL PROCEDURES THROUGH THE SEGREGATION OF EMPLOYEE DUTIES IS DIFFICULT TO ACHIEVE DUE TO THE LIMITED NUMBER OF STAFF ADMINISTERING GRANTS AND PERFORMING ACCOUNTING FUNCTIONS. SEE FINDING II-A-21 FOR ADDITIONAL INFORMATION.
Show full finding ▾Hide full finding ▴II-A-21 (2021-001) SEGREGATION OF DUTIES - AS PRVIOUSLY IDENTIFIED IN THE FISCAL YEAR 2020 AUDIT REPORT AS ITEM 20-III-R-1, ADEQUATE CONTROL PROCEDURES THROUGH THE SEGREGATION OF EMPLOYEE DUTIES IS DIFFICULT TO ACHIEVE DUE TO THE LIMITED NUMBER OF STAFF ADMINISTERING GRANTS AND PERFORMING ACCOUNTING FUNCTIONS. SEE FINDING II-A-21 FOR ADDITIONAL INFORMATION.
AS DOCUMENTED IN OUR RESPONSE TO THE AUDITOR'S COMMENT, WE PLAN TO MONITOR AND SEGREGATE DUTIES AS EFFICIENTLY AS POSSIBLE.
2020-001
FAC accepted this audit on January 22, 2021 — management decision was due July 22, 2021.
20-lll-R-1 (2020-001) Segregation of Duties - As previously identified in the fiscal year 2019 audit report as item 19-lll-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 20-ll-R-1 for additional information.
Show full finding ▾Hide full finding ▴20-lll-R-1 (2020-001) Segregation of Duties - As previously identified in the fiscal year 2019 audit report as item 19-lll-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 20-ll-R-1 for additional information.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
2019-001
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
19-III-R-1 (2019-001) Segregation of Duties - As previously identified in the fiscal year 2018 audit report as item 18-III-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 19-II-R-1 for additional information.
Show full finding ▾Hide full finding ▴19-III-R-1 (2019-001) Segregation of Duties - As previously identified in the fiscal year 2018 audit report as item 18-III-R-1, adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See Finding 19-II-R-1 for additional information.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
2018-001
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
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2017-001
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
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2016-001
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2016-006
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2016-008
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
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2015-001
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