EIN: 426039185
UEI: PZJHBNJ1B2A7
Audited by: Nolte, Cornman & Johnson, PC
Oversight agency: 66 [Environmental Protection Agency]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 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 February 14, 2026 (197 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; disbursements and accounting systems. 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; disbursements and accounting systems. See finding 2024-001.
The business office recently hired an HR manager that has been helping with payroll and money handling. This has helped alleviate some concerns with segregation of duties. However, we are a small school district and would have to hire more individuals to have complete segregation of duties.
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 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, receipts, disbursements, payroll, capital assets, computer systems, journal entries and financial reporting. 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, capital assets, computer systems, journal entries and financial reporting. See finding 2022-001.
The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedures, including the segregation of duties, in an effort to obtain the maximum internal control possible.
2021-001
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 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 federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program 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 federal programs; cash, investments, receipts, disbursements, payroll, financial reporting, School lunch program and journal entries. See finding II-A-21.
We will continue to review procedures and re-align duties to obtain the maximum internal control 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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