Audit 381702

FY End
2025-06-30
Total Expended
$1.68M
Findings
3
Programs
14
Year: 2025 Accepted: 2026-01-14

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1169025 2025-004 Material Weakness Yes P
1169026 2025-005 Material Weakness Yes P
1169027 2025-005 Material Weakness Yes P

Contacts

Name Title Type
KKRYN2785TA8 Jaclyn Kuchy Auditee
2173742842 Adam Withee Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, North Greene CUSD 3 did not provide any federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by North Greene CUSD 3 and are included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL NUMBER 10.555) $12,676; OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $17,357. Total non-cash assistance amounts to $30,033.
North Greene CUSD 3 did not expend any federal awards for insurance coverage, nor did it have any federal loans or loan guarantees in effect at June 30, 2025. North Greene CUSD 3 did not have federal grants requiring matching expenditures.
Total expenditures per SEFA $1,680,266 LESS $30,033 government-donated commodities not reported in the financial statements LESS $866 Medicaid administrative fees not reported in the financial statements EQUALS $1,649,367 total federal expenditures per the statements of revenue received, expenditures disbursed, other financing sources (uses), and changes in fund balance.
7/1/23-6/30/24 expenditures per SEFA $1,531,262 PLUS 7/1/24-6/30/25 expenditures per SEFA $1,680,266 PLUS Obligations $8,619 EQUALS Final Status per SEFA $3,220,147.

Finding Details

Finding Number 2025-004: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.
Finding Number 2025-005: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper, one payroll clerk, and one administrative assistant. Effect: The limited number of personnel hinders the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board about their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost-feasible to hire additional personnel.