EIN: 476004327
UEI: SPC3N3JZQBA5
Audited by: DANA F COLE & COMPANY LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2024. 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 June 12, 2025 (459 days ago).
What is a management decision? →Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None. Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate.
Show full finding ▾Hide full finding ▴Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None. Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate.
Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities, and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
2023-001
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
Criteria: Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context: Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs: None Cause: The District has a limited number of personnel involved in the accounting functions. Potential Effect: Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate.
Show full finding ▾Hide full finding ▴Criteria: Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context: Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs: None Cause: The District has a limited number of personnel involved in the accounting functions. Potential Effect: Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate.
Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities, and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authroization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and process to further mitigate the internal control deficiency whenever possible and feasible.
2022-001
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
2022-001 SEGREGATION OF ACCOUNTING FUNCTIONS Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Identification of major programs: Child Nutrition Cluster 10.555, 10.559 Education Stabilization Fund (ESF)ARP Act ESSERS III 84.425
Show full finding ▾Hide full finding ▴2022-001 SEGREGATION OF ACCOUNTING FUNCTIONS Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Identification of major programs: Child Nutrition Cluster 10.555, 10.559 Education Stabilization Fund (ESF)ARP Act ESSERS III 84.425
Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the Inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
2021-001
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
2021-001 SEGREGATION OF ACCOUNTING FUNCTIONS Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur, and continue current practices mitigating these possibilities and ex-amine and implement other mitigating controls when appropriate. Views of Responsible Officials and Planned Corrective Action The District understands the inherent risks associated with inadequate segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, non-segregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to ensure proper segregation of duties and has deter-mined that cost would outweigh any benefits received.
Show full finding ▾Hide full finding ▴2021-001 SEGREGATION OF ACCOUNTING FUNCTIONS Criteria Accounting and financial duties should be segregated to reduce the ability of individuals to both commit and conceal instances of fraud to a low level. Condition and Context Accounting and financial duties are not sufficiently segregated to reduce the risk of fraud to an acceptable low level. Questioned Costs None Cause The District has a limited number of personnel involved in the accounting functions. Potential Effect Improper segregation of duties could cause misstatements, caused by error or fraud to occur and not be detected. Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur, and continue current practices mitigating these possibilities and ex-amine and implement other mitigating controls when appropriate. Views of Responsible Officials and Planned Corrective Action The District understands the inherent risks associated with inadequate segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, non-segregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to ensure proper segregation of duties and has deter-mined that cost would outweigh any benefits received.
2021-001 SEGREGATION OF ACCOUNTING FUNCTIONS Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities, and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the Inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
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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