EIN: 426025685
UEI: ND56J4SDBGD1
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 15, 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 October 15, 2025 (312 days ago).
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, inventories, receipts, payroll, disbursements, financial reporting, computer systems and journal entries. See finding 2024-001.
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, inventories, receipts, payroll, disbursements, financial reporting, computer systems and journal entries. See finding 2024-001.
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee’s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties. It is recognized that due to the size of Central Office staff and budget constraints that many of the segregation of duties issues may continue.
2023-002
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 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 major federal programs; cash, inventories, receipts, payroll, disbursements, financial reporting, computer systems and journal entries. See finding 2023-001.
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, inventories, receipts, payroll, disbursements, financial reporting, computer systems and journal entries. See finding 2023-001.
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee’s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.
2022-002
FAC accepted this audit on August 7, 2023 — management decision was due February 7, 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, inventories, receipts, payroll, disbursements, financial reporting, computer systems and manual journal entries. 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, inventories, receipts, payroll, disbursements, financial reporting, computer systems and manual journal entries. See finding 2022 001.
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.
2021-001
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
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, payroll, disbursements, financial reporting, computer systems 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 major federal programs; cash, receipts, payroll, disbursements, financial reporting, computer systems and journal entries. See finding II-A-21.
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence, of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.
2020-001
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-20.
Show full finding ▾Hide full finding ▴We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-20.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.