EIN: 426036814
UEI: QUMYLBCD4BZ3
Audited by: SCHROER & ASSOCIATES, PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 14, 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 August 14, 2023 (1127 days ago).
What is a management decision? →AL Number 10.555: National School Lunch
Show full finding ▾Hide full finding ▴AL Number 10.555: National School Lunch
See Corrective Action Plan for chart/table
2021-002
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
Segregation of Duties Criteria ? Management is responsible for establishing and maintaining internal control. A good system of internal control provides for adequate segregation of duties so no one individual handles a transaction from its inception to completion. In order to maintain proper internal control, duties should be segregated so the authorization, custody and recording of transactions are not under the control of the same employee. This segregation of duties helps prevent losses from employee error or dishonesty and maximizes the accuracy of the District?s financial statements. Condition ? 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. One individual has control over one or more of the following areas for the District: 1) Investments ? investing, recording, and reconciling. 2) Payroll ? recording approved pay rates and deductions. 3) Journal entries ? writing, approving, and posting. Cause ? The District has a limited number of employees and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Effect ? Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors or misappropriation on a timely basis by employee in the normal course of performing their assigned functions. Recommendation ? We realize segregation of duties is difficult with a limited number of office employees. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. Response and Corrective Action Planned ? We will continue to review control procedures and implement additional controls where possible. Conclusion ? Response accepted.
Show full finding ▾Hide full finding ▴Segregation of Duties Criteria ? Management is responsible for establishing and maintaining internal control. A good system of internal control provides for adequate segregation of duties so no one individual handles a transaction from its inception to completion. In order to maintain proper internal control, duties should be segregated so the authorization, custody and recording of transactions are not under the control of the same employee. This segregation of duties helps prevent losses from employee error or dishonesty and maximizes the accuracy of the District?s financial statements. Condition ? 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. One individual has control over one or more of the following areas for the District: 1) Investments ? investing, recording, and reconciling. 2) Payroll ? recording approved pay rates and deductions. 3) Journal entries ? writing, approving, and posting. Cause ? The District has a limited number of employees and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Effect ? Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors or misappropriation on a timely basis by employee in the normal course of performing their assigned functions. Recommendation ? We realize segregation of duties is difficult with a limited number of office employees. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. Response and Corrective Action Planned ? We will continue to review control procedures and implement additional controls where possible. Conclusion ? Response accepted.
We will continue to review control procedures and implement additional controls where possible.
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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