WEEDSPORT CENTRAL SCHOOL DISTRICTLocal Government

Corrective Action Plan October 25, 2022 Weedsport Central School District respectfully submits the following corrective action plan for the year ended June 30, 2022. OVERSIGHT AGENCY: New York State Education Department INDEPENDENT PUBLIC ACCOUNTING FIRM: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 FINDING: 2021-001 Federal Uniform Guidance Policies and Procedures PLANNED ACTION: Weedsport Central School District will develop required written policies and procedures as required by the OMB?s Uniform Guidance. CONTACT RESPONSIBLE: Stacie McNabb, Business Manager ANTICIPATED DATE OF COMPLETION: June 30, 2023

Findings and Questioned Costs ? Major Federal Award Programs Audit 2021-01 Federal Uniform Guidance Policies and Procedures Condition: The District currently has effective procedural controls in place over the management of Federal awards as concluded through the testing of grant expenditures. However, key changes under the Uniform Guidance expanded the rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the District?s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. The written internal controls should specifically address each of the applicable twelve (12) compliance requirements of the Federal award programs. Criteria: On December 26, 2014 the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the ?Uniform Guidance,? became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency. Cause: Unknown. Effect or Potential Effect: The District is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The District manages multiple federal programs in a single year. Repeat Finding: No. Recommendation: The District should update its procurement policy and further document the District-Wide and specific program policies and procedures in accordance with the new Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively.