EIN: 466001309
UEI: CEHKNEL2K9F7
Audited by: CASEY PETERSON, LTD.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 August 6, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on February 4, 2025 — management decision was due August 4, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
The District requests its auditor to draft the year-end financial statements and accompanying notes. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statement is the responsibility of management. The District should have an internal control system in place related to oversight and review of the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The District does not have an internal control system in place to prepare the financial statements and related notes. This condition is common in an organization of this size due to the limited number of office staff. Effect: The District engages its auditor to draft the financial statements and related notes to the financial statements. The possibility of fraud or errors occurring and not being detected or corrected is present. Repeat of Prior Year Finding: No. Auditor?s Recommendation: We recommend that management develop a system of internal control to ensure proper reporting of the financial statements and notes to the financial statements. If management does not have the resources or expertise to prepare the financial statements, we recommend that a qualified CPA be engaged to mitigate or eliminate this control weakness. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US DEPARTMENT OF AGRICULTURE Child Nutrition Cluster, AL #10.553 AND 10.555 US DEPARTMENT OF EDUCATION Forest Service Schools and Roads Cluster, AL #10.556 AND 10.666 US TREASURY Coronavirus Relief Fund, AL #21.019 Material Weakness and Noncompliance Internal Control over Compliance Drafting the Financial Statements and Related Notes Condition: The District requests its auditor to draft the year-end financial statements and accompanying notes. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statement is the responsibility of management. The District should have an internal control system in place related to oversight and review of the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The District does not have an internal control system in place to prepare the financial statements and related notes. This condition is common in an organization of this size due to the limited number of office staff. Effect: The District engages its auditor to draft the financial statements and related notes to the financial statements. The possibility of fraud or errors occurring and not being detected or corrected is present. Repeat of Prior Year Finding: No. Auditor?s Recommendation: We recommend that management develop a system of internal control to ensure proper reporting of the financial statements and notes to the financial statements. If management does not have the resources or expertise to prepare the financial statements, we recommend that a qualified CPA be engaged to mitigate or eliminate this control weakness. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
US DEPARTMENT OF AGRICULTURE Child Nutrition Cluster, AL #10.553 AND 10.555 US DEPARTMENT OF EDUCATION Forest Service Schools and Roads Cluster, AL #10.556 AND 10.666 US TREASURY Coronavirus Relief Fund, AL #21.019 Material Weakness and Noncompliance Internal Control over Compliance Drafting the Financial Statements and Related Notes Condition: The District requests its auditor to draft the year-end financial statements and accompanying notes. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statement is the responsibility of management. The District should have an internal control system in place related to oversight and review of the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Repeat of Prior Year Finding: No. Auditor?s Recommendation: We recommend that management develop a system of internal control to ensure proper reporting of the financial statements and notes to the financial statements. If management does not have the resources or expertise to prepare the financial statements, we recommend that a qualified CPA be engaged to mitigate or eliminate this control weakness. Management?s Response: This is a common condition for schools of similar size and management feels comfortable with this practice. The District will implement suggested controls wherever cost-effective for the District. Management does provide the auditors with a trial balance and supporting schedules that are used in the preparation of the financial statements. The Business Manager and the Superintendent will monitor the implementation of the Corrective Action Plan.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
FAC accepted this audit on November 27, 2018 — management decision was due May 27, 2019.
FAC accepted this audit on November 25, 2017 — management decision was due May 25, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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.
Browse other Single Audit organizations in South Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
