KIMBALL SCHOOL DISTRICT NO. 7-2

EIN: 466000958

UEI: MF6ZBAMGJWR3

Data as of August 24, 2026

KIMBALL SCHOOL DISTRICT NO. 7-23 audit years3 findings3 repeat
3
Audit Years
3
Total Findings
3
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 27, 2024. 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 27, 2024 (697 days ago).

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2023-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.

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Full finding narrative

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.

Corrective Action Plan

Dr. Chris Noid is the contract person responsible for the corrective action plan for this finding. This finding is due to the limited number (one) of employees in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Kimball School District adopted an Internal Controls and Procedures policy in December 2017 and was updated in June 2021. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

Prior Finding References

2022-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Equipment and Real Property Management, Special Tests and Provisions →

FY 2022-06-30

FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.

2022-001
Reporting
MATERIAL WEAKNESSREPEAT

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.

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Full finding narrative

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.

Corrective Action Plan

Dr. Chris Nold is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number (one) of employees in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Kimball School District adopted an Internal Controls and Procedures policy in December 2017 and recently updated it in June 2021. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

Prior Finding References

2021-001

About Reporting →

FY 2021-06-30

FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.

2021-001
Reporting
MATERIAL WEAKNESSREPEAT

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This comment has not been corrected and is restated as current audit finding number 2021-001.

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Full finding narrative

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This comment has not been corrected and is restated as current audit finding number 2021-001.

Corrective Action Plan

Kimball School District Business Manager, Eileen Kroupa, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number (one) of employees in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Kimball School District adopted an Internal Controls and Procedures policy in December 2017 and recently updated it in June 2021. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

Prior Finding References

2020-001

About Reporting →

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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