NORTH MAHASKA COMMUNITY SCHOOL DISTRICT

EIN: 426036297

UEI: NK36GK3M7V65

Data as of August 25, 2026

NORTH MAHASKA COMMUNITY SCHOOL DISTRICT1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 4, 2023. 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 July 4, 2023 (1148 days ago).

What is a management decision? →
2022-001
Other
MATERIAL WEAKNESS

Segregation of Duties ? The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts of your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation - We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response - We will continue to review our procedures and implement additional controls where possible. Conclusion - Response accepted.

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Full finding narrative

Segregation of Duties ? The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts of your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation - We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response - We will continue to review our procedures and implement additional controls where possible. Conclusion - Response accepted.

Corrective Action Plan

We will continue to review our procedures and implement additional controls where possible.

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