WEST BURLINGTON INDEPENDENT SCHOOL DISTRICT

EIN: 426004023

UEI: VPHAMEQ4C927

Data as of August 21, 2026

WEST BURLINGTON INDEPENDENT SCHOOL DISTRICT3 audit years3 findings2 repeat
3
Audit Years
3
Total Findings
2
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 24, 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 December 24, 2025 (241 days ago).

What is a management decision? →
2023-003
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting
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, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding 2023-001.

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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 federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding 2023-001.

Corrective Action Plan

We will review our procedures and implement changes to improve internal control, as we deem necessary.

Prior Finding References

2022-002

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

FY 2022-06-30

FAC accepted this audit on October 26, 2023 — management decision was due April 26, 2024.

2022-002
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Reporting
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, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding 2022-001.

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, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding 2022-001.

Corrective Action Plan

We will review our procedures and implement changes to improve internal control, as we deem necessary.

Prior Finding References

2021-001

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

FY 2021-06-30

FAC accepted this audit on June 5, 2022 — management decision was due December 5, 2022.

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 major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. 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 major federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding II-A-21.

Corrective Action Plan

We will review our procedures and implement changes to improve internal control, as we deem necessary.

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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