EIN: 464443300
UEI: W7VLLTML9H44
Audited by: Nolte, Cornman & Johnson, 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 April 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 October 9, 2026 (40 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, receipts, disbursements, payroll 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, receipts, disbursements, payroll and journal entries. See finding 2025-001.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
2024-003
FAC accepted this audit on August 18, 2025 — management decision was due February 18, 2026.
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, receipts, disbursements, payroll 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, receipts, disbursements, payroll and journal entries. See finding 2024-001
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
2023-003
FAC accepted this audit on June 11, 2025 — management decision was due December 11, 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2023-001.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
2022-002
FAC accepted this audit on July 8, 2024 — management decision was due January 8, 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition 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, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program and journal entries. See finding 2022-001.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
2021-001
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
We noted during our audit the District did not properly segregate cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program, and journal entries, including those related to federal programs. See II-A-21.
Show full finding ▾Hide full finding ▴We noted during our audit the District did not properly segregate cash, disbursements, inventories, payroll, receipts, financial reporting, school nutrition program, and journal entries, including those related to federal programs. See II-A-21.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
2020-001
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
We noted during our audit the District did not properly segregate cash, investments, receipts, disbursements, payroll and journal entries including those related to federal programs. See II-A-20.
Show full finding ▾Hide full finding ▴We noted during our audit the District did not properly segregate cash, investments, receipts, disbursements, payroll and journal entries including those related to federal programs. See II-A-20.
The District recognizes the deficiencies of Segregation of Duties present due to few staff members assigned to Central Office positions and continues to accept suggestions for improvement and assignment of duties. The District is adopting an online payment process for future school registration and lunch payments which will reduce the amount of cash handled by District personnel.
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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