EIN: 640800516
UEI: JCATHV3DMK34
Audited by: Cunningham CPAs
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 2, 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 January 2, 2027 (123 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
We noted the following exceptions while testing payroll expenditures: 1. Three (3) employees in the sample were not properly approved by the board. The contracts did not agree with the actual amount paid. The total amount paid to each employee could not be traced to the minutes or salary scales for FY24. 2. One (1) employee could not provide a Personnel Activity Report (PAR) to show how time and effort is being allocated between district and federal funds. Context: Internal control procedures were tested for payroll in the major federal funds and other nonmajor federal funds if included in the sample. Cause: The district did not have proper controls in place to ensure all payments to employees are being properly board approved on an annual basis and can be traced to the board minutes. Also, the district needs to ensure employees meet compliance requirements with Personnel Activity Reports. Effect: Not being able to verify an employee’s pay could result in underpaying or overpaying an employee according to the federal application or budgeted amount approved by the board. Incomplete or missing PAR reports could result in improper use of federal funds. Questioned Costs: None Recommendation: We recommend the district implement internal controls to ensure all employees are properly board approved each year with the amount paid traceable to the board minutes. Controls should also be implemented to ensure all applicable employees paid with federal funds complete the Personnel Activity Report requirements. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 86.
Show full finding ▾Hide full finding ▴Payroll testing and internal controls. Programs: COVID-19 – Elementary & Secondary School Emergency Relief I, II, and Pre-K (ESSER), ALN #84.425D COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U COVID-19 – Elementary & Secondary School Emergency Relief Homeless and Youth ARP (ESSER) ALN #84.425W Compliance Requirement: Allowable Costs/Cost Principles Repeat Finding: None Criteria: The school district is charged with developing controls around payroll expenditures that will provide authorization of pay through school board approval and the existence of time and attendance records. The district should also have controls, including policies and procedures, which will ensure compliance with the record-keeping requirements of the federal wage and hour law. Condition: We noted the following exceptions while testing payroll expenditures: 1. Three (3) employees in the sample were not properly approved by the board. The contracts did not agree with the actual amount paid. The total amount paid to each employee could not be traced to the minutes or salary scales for FY24. 2. One (1) employee could not provide a Personnel Activity Report (PAR) to show how time and effort is being allocated between district and federal funds. Context: Internal control procedures were tested for payroll in the major federal funds and other nonmajor federal funds if included in the sample. Cause: The district did not have proper controls in place to ensure all payments to employees are being properly board approved on an annual basis and can be traced to the board minutes. Also, the district needs to ensure employees meet compliance requirements with Personnel Activity Reports. Effect: Not being able to verify an employee’s pay could result in underpaying or overpaying an employee according to the federal application or budgeted amount approved by the board. Incomplete or missing PAR reports could result in improper use of federal funds. Questioned Costs: None Recommendation: We recommend the district implement internal controls to ensure all employees are properly board approved each year with the amount paid traceable to the board minutes. Controls should also be implemented to ensure all applicable employees paid with federal funds complete the Personnel Activity Report requirements. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 86.
As required by the Uniform Guidance, The Western Line School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Costs for the year ended June 30, 2024: Payroll testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The district will implement internal controls to ensure all employees are properly board approved each year. We will also ensure all applicable employees paid with federal funds complete the Personnel Activity Report requirements. C. Anticipated completion date: Immediately
FAC accepted this audit on August 8, 2024 — management decision was due February 8, 2025.
During our testing of forty-three (43) invoices, we noted the following exceptions: 1. Invoices were not initialed and dated when received by the district. 2. Invoices are not being cancelled (marked paid) to indicate payment. 3. Invoices are not being consistently signed and dated when goods and services are received. 4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director. Context: Internal control procedures were tested for accounts payable in the major federal funds. Cause: The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state. Effect: Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated. Questioned Cost: None Recommendation: District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Show full finding ▾Hide full finding ▴Accounts payable testing and internal controls. Programs: Special Education Cluster, ALN #84.027; 84.027X; 84.173; 84.173X COVID-19 – Elementary & Secondary School Emergency Relief I & II(ESSER) ALN #84.425D COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U Compliance Requirement: Allowable Costs/Cost Principles Repeat Finding: None Criteria: An effective system of internal control is the responsibility of management. Management should establish an internal control system that ensures strong financial accountability and safeguarding of assets. This includes maintenance of accurate accounting records and following the proper purchasing procedures. Condition: During our testing of forty-three (43) invoices, we noted the following exceptions: 1. Invoices were not initialed and dated when received by the district. 2. Invoices are not being cancelled (marked paid) to indicate payment. 3. Invoices are not being consistently signed and dated when goods and services are received. 4. Purchase orders and/or invoices are not being consistently signed/approved by the managing director. Context: Internal control procedures were tested for accounts payable in the major federal funds. Cause: The district did not properly ensure that the accounts payable internal control system was being followed for all transactions including all purchasing procedures required by the state. Effect: Without a proper internal control system being in place to ensure accurate accounting records, there is an increased risk that the financial statements could be misstated. Questioned Cost: None Recommendation: District should implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. This will ensure the proper safeguarding of assets and accurate accounting records. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 79.
Accounts payable testing and internal controls. A. Name of contact person responsible for corrective action: Name: Glenda Ketchum Title: Business Manager B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately
FAC accepted this audit on July 20, 2023 — management decision was due January 20, 2024.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
FAC accepted this audit on July 18, 2021 — management decision was due January 18, 2022.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
FAC accepted this audit on May 1, 2018 — management decision was due November 1, 2018.
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 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.
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