EIN: 426037856
UEI: MKCMB8QQ6JT8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 2024. 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 19, 2024 (735 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, receipts, disbursements, payroll, financial reporting, computer systems, school lunch program and 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, receipts, disbursements, payroll, financial reporting, computer systems, school lunch program and journal entries. See finding 2022-001.
Compensating controls to address the segregation of duties internal control deficiency due to limited staff size have been established in these areas to obtain the maximum internal control possible under current circumstances. Additionally, an operational sharing agreement for Business Manager Services was entered into with a neighboring district for fiscal years 2023 and 2024 to further address the segregation of duties internal control weakness.
The District’s financial statements required material adjustments to accounts receivable as well as revenue recognition of federal awards. See finding 2022-002.
Show full finding ▾Hide full finding ▴The District’s financial statements required material adjustments to accounts receivable as well as revenue recognition of federal awards. See finding 2022-002.
The district entered into operational sharing agreement for Business Manager Services with a neighboring district for fiscal years 2023 and 2024 to independently review the district’s financial records on a monthly basis to ensure that all transactions are recorded timely, accurately & completely.
Bank reconciliations included several items no longer outstanding and other items not recorded in a timely manner giving the appearance bank reconciliations may not be completed each month. See finding 2022-003.
Show full finding ▾Hide full finding ▴Bank reconciliations included several items no longer outstanding and other items not recorded in a timely manner giving the appearance bank reconciliations may not be completed each month. See finding 2022-003.
The district has developed a plan to complete bank reconciliations for all accounts each month using the Software Unlimited accounting system. To assist in implementation of the plan the district entered into an operational sharing agreement for Business Manager services with a neighboring district for fiscal years 2023 and 2024 to address bank reconciliation training, oversight and review each month.
An approved contract, signed by the employee and board president, was not maintained as supporting documentation. See finding 2022-004.
Show full finding ▾Hide full finding ▴An approved contract, signed by the employee and board president, was not maintained as supporting documentation. See finding 2022-004.
The district follows established procedures related to required documentation for payroll contracts. The current business manager and the Board of Education President review all payroll contracts in order to properly approve them. The BOE President signs them and the business manager maintains them as required. All fiscal year 2023 and 2024 approved, signed contracts are properly maintained by the district.
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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