EIN: 466001104
UEI: KBTLTYMRD2V4
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2023 (1066 days ago).
What is a management decision? →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.
The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed 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. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Control Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.
2021-001
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 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.
The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed 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. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Controls Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.
2020-001
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 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.
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.
The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed 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. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Controls Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.
2019-001
FAC accepted this audit on February 4, 2020 — management decision was due August 4, 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.
The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed 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. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Controls Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.
2018-001
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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