EIN: 460309972
UEI: SK2NA5D6EN26
Audited by: SCHOENFISH & CO, INC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 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 September 12, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
FAC accepted this audit on May 9, 2024 — management decision was due November 9, 2024.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Renelle Uthe, Business Manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and have developed an Internal Control Policy to reduce the risk to an acceptable level.
2021-001
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Renelle Uthe, Business manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and have developed an Internal Control Policy to reduce risk to an acceptable level.
2020-001
FAC accepted this audit on February 14, 2021 — management decision was due August 14, 2021.
A material weakness was disclosed for internal control over major federal programs for a lack of segregation of duties affecting the reporting compliance requirement category as discussed in finding number 2020-001.
Show full finding ▾Hide full finding ▴A material weakness was disclosed for internal control over major federal programs for a lack of segregation of duties affecting the reporting compliance requirement category as discussed in finding number 2020-001.
Renelle Uthe, Business Manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and have developed an Internal Control Policy to reduce the risk to an acceptable level.
2019-001
FAC accepted this audit on January 8, 2020 — management decision was due July 8, 2020.
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Show full finding ▾Hide full finding ▴A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Renelle Uthe, Business Manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and have developed an Internal Control Policy to reduce the risk to an acceptable level.
2018-001
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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