EIN: 426040312
UEI: MWJAJM2CJ6E5
Audited by: Nolte, Cornman & Johnson, PC
Oversight agency: 16 [Department of Justice]
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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 July 9, 2026. 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 January 9, 2027 (133 days from today).
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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2025-001.
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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2025-001.
The District acknowledges this finding. Due to the limited number of administrative and business office personnel, complete segregation of duties is not always feasible. District administration continually evaluates internal control procedures and has implemented compensating controls to reduce the risks associated with limited segregation of duties. As an additional compensating control, the Board of Directors receives and reviews a monthly internal control report that includes receipts, journal entries, manual journal entries, paid claims, and employee absence data. The Board reviews this information and documents its review through a formal sign-off process. In addition, the Board approves claims, reviews monthly financial reports, and monitors budget activity throughout the year. The District will continue to evaluate internal control procedures and implement additional compensating controls when practical to strengthen oversight and reduce the risk of errors or irregularities.
2024-002
FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. 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; cash, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2024-001.
With limited personnel in the district office, the district will continue to look for ways to obtain the maximum internal control. Corrective Action Plan – The district will look for ways to utilize not only office staff, but the Board of Directors to achieve a higher internal control plan.
2023-002
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2023-001.
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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2023-001.
The District will continue to review procedures and make adjustments as necessary to obtain the maximum internal control possible under the circumstances utilizing current personnel and elected officials.
2022-002
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 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, investments, receipts, disbursements, financial reporting, 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, investments, receipts, disbursements, financial reporting, school lunch program and journal entries. See finding 2022-001.
The District continues to look for ways to strengthen our internal controls and will look to expand our efforts through the use of all office personnel and elected officials to minimize as many risks as 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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