EIN: 476004944
UEI: ESJKEXFVL4Q1
Audited by: KSO CPA'S, P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 July 8, 2026 (53 days ago).
What is a management decision? →Lack of segregation of duties in one or more areas.
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
Lack of board review and approval of nutrition expenses.
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The entity's finance department will work to ensure that the Board packets include a list of disbursements from each fund.
Lack of secondary review in one or more areas.
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The business manager will be the second person to review the application information and verify accuracy.
FAC accepted this audit on November 11, 2024 — management decision was due May 11, 2025.
Lack of segregation of duties in one or more areas.
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2023-001
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
LACK OF SEGREGATION OF DUTIES IN ONE OR MORE AREAS
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2022-001
FAC accepted this audit on November 19, 2022 — management decision was due May 19, 2023.
LACK OF SEGREGATION OF DUTIES IN ONE OR MORE AREAS
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2021-001
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
LACK OF SEGREGATION OF DUTIES IN ONE OR MORE AREAS.
Show full finding ▾Hide full finding ▴LACK OF SEGREGATION OF DUTIES IN ONE OR MORE AREAS.
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2020-001
FAC accepted this audit on November 2, 2020 — management decision was due May 2, 2021.
Lack of Segregation of Duties in One or More Areas
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2019-001
Incorrect income determination on verifications and lack of maintaining adequate supporting documentation
Show full finding ▾Hide full finding ▴Incorrect income determination on verifications and lack of maintaining adequate supporting documentation
McCook Public Schools has received additional training to properly identify students' level of eligibility in the Federal School Lunch Program of either free, reduced, or full pay. In addition, we have updated our student management system for use with Meal Application Processes and have installed a process of double checking the free or reduced lunch applications by having the business manager review the applications for accuracy.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Lack of Segregation of Dutities in One or More Areas
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The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
2018-001
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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