EIN: 446003884
UEI: SNCLSVSLCLY6
Audited by: The CPA Group, PC
Oversight agency: 10 [Department of Agriculture]
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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 December 1, 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 June 1, 2026 (90 days ago).
What is a management decision? →Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
Show full finding ▾Hide full finding ▴Condition: Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
CORRECTIVE ACTION PLAN September 10, 2025 U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Matthew Street, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2025-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Matthew Street, Superintendent Pierce City School District R-VI
2024-001
FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
Show full finding ▾Hide full finding ▴Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Condition: Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
CORRECTIVE ACTION PLAN August 12, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Matthew Street, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Matthew Street, Superintendent Pierce City School District R-VI
2023-001
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
Show full finding ▾Hide full finding ▴Condition: Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr. Kelli Alumbaugh, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2023-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Kelli Alumbaugh, Superintendent Pierce City School District R-VI
2022-001
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
Show full finding ▾Hide full finding ▴Finding 2022-001 Condition: Because of a limited number of available personnel, it is not always possible to adequately segregate certain incompatible duties so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. The District has one full time bookkeeper, and accounts payable position to handle the accounting needs of the district. There are some mitigating controls in place but it is not possible to have segregation in all areas. Criteria: The District should be segregated so that no one employee has access to both physical assets and the related accounting records, or to all phases of a transaction. Effect: Risk is present that errors or irregularities in amounts that would be material to the basic financial statements may occur and not be detected within a timely period by employees in the normal course of preforming their assigned functions. Recommendation: Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Views of responsible officials and planned corrective actions: The limited number of available personnel prohibits segregation of incompatible duties and the district does not have the resources to hire additional accounting personnel.
CORRECTIVE ACTION PLAN October 11, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Kelli Alumbaugh, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2022 The findings from the June 30, 2022, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Material Weakness ? Internal Control over Financial Reporting - Segregation of duties Finding 2022-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Kelli Alumbaugh, Superintendent Pierce City School District R-VI
2021-001
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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