EIN: 426049169
UEI: T3C8LDG98BP5
Audited by: VAN MAANEN, SIETSTRA, MEYER & NIKKEL, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 July 15, 2023 (1145 days ago).
What is a management decision? →Segregation of Duties- The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation- We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response- We will continue to review our procedures and implement additional controls where possible. Conclusion- Response accepted.
Show full finding ▾Hide full finding ▴Segregation of Duties- The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation- We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response- We will continue to review our procedures and implement additional controls where possible. Conclusion- Response accepted.
We will continue to review our procedures and implement additional controls where possible.
2021-001
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
III-A-21 Segregation of Duties: The District did not properly segregate custody, record- keeping and reconciling function (2021-001) revenues, including those related to federal programs. See II-A-21
Show full finding ▾Hide full finding ▴III-A-21 Segregation of Duties: The District did not properly segregate custody, record- keeping and reconciling function (2021-001) revenues, including those related to federal programs. See II-A-21
We will continue to review our procedures and implement additional controls where possible.
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