EIN: 466000986
UEI: DBG6F37RMFJ1
Audited by: CASEY PETERSON, LTD.
Oversight agency: 84 [Department of Education]
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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 October 31, 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 May 1, 2024 (850 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
FAC accepted this audit on January 27, 2020 — management decision was due July 27, 2020.
Finding Number 2019-001 A material weakness was disclosed by our audit of the financial statements for a lack of segregation of duties for the expenditure function. Analysis: For the expenditure function there is a lack of segregation of duties because one or two persons perform a major portion of the procedures with few checks and balances. This may effect the completeness and existence of transactions. There may be miscoding of transactions, and/or transactions not being recorded. Recommendation: We recommend the Belle Fourche School District No. 9-1 officials be cognizant of this lack of segregation of duties for expenditures and attempt to provide compensating internal controls whenever possible and practical.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 A material weakness was disclosed by our audit of the financial statements for a lack of segregation of duties for the expenditure function. Analysis: For the expenditure function there is a lack of segregation of duties because one or two persons perform a major portion of the procedures with few checks and balances. This may effect the completeness and existence of transactions. There may be miscoding of transactions, and/or transactions not being recorded. Recommendation: We recommend the Belle Fourche School District No. 9-1 officials be cognizant of this lack of segregation of duties for expenditures and attempt to provide compensating internal controls whenever possible and practical.
Corrective Action Plan The school board president is the contact person responsible for the corrective action plan for these comments. These comments are the result of the size of Belle Fourche School District which precludes staffing at a level sufficient to provide an ideal environment for internal controls. Belle Fourche School District has determined it is not cost beneficial to employ additional personnel just to be able to adequately segregate duties for expenditures and payroll. Belle Fourche School District is aware of this problem and is attempting to provide compensating controls wherever and whenever possible and practical. However, this lack of segregation of duties continues to exist.
2018-001
Finding Number 2019-002 A material weakness was disclosed by our audit of the financial statements for lack of segregation of duties for the payroll function. Analysis: For the payroll function there is a lack of segregation because one or two persons perform a major portion of the procedures with few checks and balances. This may effect the completeness and existence of transactions. There may be miscoding of transactions, and/or transactions not being recorded. Recommendation: We recommend the Belle Fourche School District No. 9-1 officials be cognizant of this lack of segregation of duties for the payroll function and attempt to provide compensating internal controls whenever and wherever possible and practical.
Show full finding ▾Hide full finding ▴Finding Number 2019-002 A material weakness was disclosed by our audit of the financial statements for lack of segregation of duties for the payroll function. Analysis: For the payroll function there is a lack of segregation because one or two persons perform a major portion of the procedures with few checks and balances. This may effect the completeness and existence of transactions. There may be miscoding of transactions, and/or transactions not being recorded. Recommendation: We recommend the Belle Fourche School District No. 9-1 officials be cognizant of this lack of segregation of duties for the payroll function and attempt to provide compensating internal controls whenever and wherever possible and practical.
Corrective Action Plan The school board president is the contact person responsible for the corrective action plan for these comments. These comments are the result of the size of Belle Fourche School District which precludes staffing at a level sufficient to provide an ideal environment for internal controls. Belle Fourche School District has determined it is not cost beneficial to employ additional personnel just to be able to adequately segregate duties for expenditures and payroll. Belle Fourche School District is aware of this problem and is attempting to provide compensating controls wherever and whenever possible and practical. However, this lack of segregation of duties continues to exist.
2018-002
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
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2017-001
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2017-002
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
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2016-001
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2017-002
FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
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2015-001
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2015-002
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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