WHITE RIVER SCHOOL DISTRICT NO. 47-1

EIN: 466002458

UEI: RVLJS9PMMCE1

Data as of August 22, 2026

WHITE RIVER SCHOOL DISTRICT NO. 47-110 audit years7 findings7 repeat
10
Audit Years
7
Total Findings
7
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 22, 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 July 22, 2023 (1127 days ago).

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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

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. With segregation of duties being a concern and the district not being able to staff to a level sufficient to ensure an ideal environment for internal controls, we will be implementing several new practices to minimize the risk. In addition, we will continue to monitor and analyze other areas of operations to look for opportunities to modify our procedures.

Prior Finding References

2021-001

About Reporting →

FY 2021-06-30

FAC accepted this audit on December 2, 2021 — management decision was due June 2, 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 which affect the reporting compliance requirement category.

Show full finding ▾
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

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. Since staffing to the level sufficient to ensure an ideal environment for internal controls is an ongoing concern, we will continue our efforts in monitoring and analyzing our existing practices. In addition, we will continue to modify and implement new procedures and policies to minimize the risk to an acceptable level.

Prior Finding References

2020-001

About Reporting →

FY 2020-06-30

FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.

2020-001
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.

Show full finding ▾
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

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. Staffing is based on the size of the White River School District 47-1 and we understand that we cannot staff the business office to the level sufficient to provide an ideal environment for internal controls. This continues to be an ongoing concern for our district which is why we are continually analyzing our existing practices to modify and implement new procedures and policies to reduce the risk to an acceptable level.

Prior Finding References

2019-001

About Reporting →

FY 2019-06-30

FAC accepted this audit on February 4, 2020 — management decision was due August 4, 2020.

2019-001
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.

Show full finding ▾
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

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. An ongoing concern for our district is that due to the size of the White River School District 47-1, we cannot staff the business office to a level sufficient to provide an ideal environment for internal controls. We are continually analyzing our existing practices to modify and implement new procedures and policies to reduce the risk to an acceptable level.

Prior Finding References

2018-001

About Reporting →

FY 2018-06-30

FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.

2018-001
Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Reporting →

FY 2017-06-30

FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.

2017-001
Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

About Reporting →

FY 2016-06-30

FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.

2016-001
Reporting
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

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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