WESSINGTON SPRINGS SCHOOL DISTRICT NO. 36-2

EIN: 466002018

UEI: NLUNCR33FDJ1

Data as of August 24, 2026

WESSINGTON SPRINGS SCHOOL DISTRICT NO. 36-21 audit years1 findings1 repeat
1
Audit Years
1
Total Findings
1
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 21, 2025. 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 February 21, 2026 (185 days ago).

What is a management decision? →
2024-001
Activities Allowed or Unallowed / Cost Allowability / Equipment & Real Property
MATERIAL WEAKNESSREPEAT

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

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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 compliance requirements.

Corrective Action Plan

For this finding, Dr. Michael Ormsmith is the contact person responsible for the corrective action plan. This finding is due to having only two employees in the Business Office, both who have separate duties to cover the workload. Staffing in the office is at an efficient and financially feasible level and precludes the hiring of additional personnel to provide an ideal environment for internal controls. The Wessinton Springs School Districted adopted Policy DA-R(1) Fiscal Management Internal Controls and Procedures on January 9, 2023. The district is aware of the weakness in internal controls and will adhere to the policy we have in place while providing compensating controls to reduce the risk. This is an ongoing process.

Prior Finding References

2023-001

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

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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