NASHUA-PLAINFIELD COMMUNITY SCHOOL DISTRICT

EIN: 426039480

UEI: NPLAPH6SLCK3

Data as of August 26, 2026

NASHUA-PLAINFIELD COMMUNITY SCHOOL DISTRICT1 audit years2 findings1 repeat
1
Audit Years
2
Total Findings
1
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 5, 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 September 5, 2023 (1087 days ago).

What is a management decision? →
2022-001
Cost Allowability / Reporting
MATERIAL WEAKNESSREPEAT

Management is responsible for establishing and maintammg 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.

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Full finding narrative

Management is responsible for establishing and maintammg 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.

Corrective Action Plan

We have reviewed procedures and plan to make the necessary changes to improve internal control.

Prior Finding References

2021-001

About Allowable Costs / Cost Principles, Reporting →
2022-002
Cost Allowability / Reporting
MATERIAL WEAKNESS

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District's financial statements.

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Full finding narrative

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Properly designed policies and procedures and implementation of the policies and procedures are an integral part of ensuring the reliability and accuracy of the District's financial statements.

Corrective Action Plan

We have reviewed procedures and plan to make the necessary changes to improve internal control.

About Allowable Costs / Cost Principles, Reporting →

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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