Sibley-Ocheyedan Community School District

EIN: 426003554

UEI: URJMVCFGH8H3

Data as of August 25, 2026

Sibley-Ocheyedan Community School District5 audit years5 findings4 repeat
5
Audit Years
5
Total Findings
4
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 18, 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 18, 2026 (24 days from today).

What is a management decision? →
2025-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

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, inventories, long term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2025-001.

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Full finding narrative

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, inventories, long term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2025-001.

Corrective Action Plan

The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.

Prior Finding References

2024-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2024-06-30

FAC accepted this audit on July 10, 2025 — management decision was due January 10, 2026.

2024-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

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, inventories, long-term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2024-001.

Show full finding ▾
Full finding narrative

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, inventories, long-term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2024-001.

Corrective Action Plan

The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.

Prior Finding References

2023-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2023-06-30

FAC accepted this audit on September 4, 2024 — management decision was due March 4, 2025.

2023-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

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, inventories, long term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2023-001.

Show full finding ▾
Full finding narrative

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, inventories, long term debt, receipts, disbursements, wire transfers, payroll, financial reporting, computer systems and journal entries. See finding 2023-001.

Corrective Action Plan

The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and implement changes.

Prior Finding References

2022-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2022-06-30

FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.

2022-002
Activities Allowed or Unallowed / Cost Allowability / Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2021-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Reporting →

FY 2021-06-30

FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.

2021-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting
MATERIAL WEAKNESS

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 ▾
Full finding narrative

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.

Corrective Action Plan

The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and implement changes.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Equipment and Real Property Management, Reporting →

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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