EIN: 273113436
UEI: G1MELRND5CJ3
Audited by: CliftonLarsonAllen (CLA)
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2026 (17 days from today).
What is a management decision? →The board and management share the ultimate responsibility for the School's internal control system. While it is acceptable to outsource various accounting functions, the responsibility for internal control cannot be outsourced. A material audit adjustment was proposed and posted through the audit process, including a corrective entry for accounts payable and construction in progress. The adjustment was a necessary step in ensuring the financial statements were fairly stated in accordance with accounting principles generally accepted in the United States of America. Criteria or specific requirement: In an ideal control setting, the School would have a comprehensive control procedure to ensure that the financial statements, including disclosures are complete and accurate. Such review procedures should be performed by an individual possessing a thorough understanding of applicable accounting principles generally accepted in the United States of America. Effect: It is possible that a misstatement of the School's financial statements could occur and not be prevented or detected by the School’s internal control. Cause: Due to change in management and turnover in office, the School’s controls were not able to detect the adjustments made as part of the audit. The School does not have a comprehensive review process to ensure that the financial statements, including disclosures, are complete, accurate, and supported by the School’s records. Repeat finding: Yes – 2024-001. Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025 – 001: Financial Statement Preparation and Audit Adjustments Type of Finding: • Material Weakness in Internal Control Over Financial Reporting Condition: The board and management share the ultimate responsibility for the School's internal control system. While it is acceptable to outsource various accounting functions, the responsibility for internal control cannot be outsourced. A material audit adjustment was proposed and posted through the audit process, including a corrective entry for accounts payable and construction in progress. The adjustment was a necessary step in ensuring the financial statements were fairly stated in accordance with accounting principles generally accepted in the United States of America. Criteria or specific requirement: In an ideal control setting, the School would have a comprehensive control procedure to ensure that the financial statements, including disclosures are complete and accurate. Such review procedures should be performed by an individual possessing a thorough understanding of applicable accounting principles generally accepted in the United States of America. Effect: It is possible that a misstatement of the School's financial statements could occur and not be prevented or detected by the School’s internal control. Cause: Due to change in management and turnover in office, the School’s controls were not able to detect the adjustments made as part of the audit. The School does not have a comprehensive review process to ensure that the financial statements, including disclosures, are complete, accurate, and supported by the School’s records. Repeat finding: Yes – 2024-001. Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has contracted with an outside firm to assist with developing the required Internal Controls and Processes with an estimated completion date of December 31, 2026. Name(s) of the contact person(s) responsible for corrective action: Mary Hunt, CFO. Planned completion date for corrective action plan: December of 2026.
2024-001
The population provided by the School for testing included items from both the current and prior fiscal years. However, the School did not provide the requested prior-year items included in the population. In addition, for two items selected from the current-year population, the School was unable to locate or provide sufficient supporting documentation to substantiate the transaction. Questioned costs: $936,724 Context: The School could not provide the supporting expenditure detail for previous years’ expenses claimed during the audit period or documentation for two the current year sample selections. Cause: Due to change in management and turnover in office, the School did not have adequate processes in place to ensure that prior-year documentation remains accessible when prior-year items are included in the audit population. Additionally, internal controls over documentation retention and retrieval for current-year transactions were not operating effectively. Effect: Because prior-year items included in the population were not provided, and two current-year items lacked supporting documentation, auditors were unable to fully verify the completeness and accuracy of the population. This limits assurance that all transactions included in the population were properly supported and compliant with applicable requirements. Repeat finding: No. Recommendation: We recommend the School strengthen its documentation retention and record management procedures to ensure that all transactions included in audit populations—regardless of fiscal year—are readily available and adequately supported. Management should also implement controls to verify that supporting documentation is complete and accessible prior to submission for audit. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025 – 002: Allowable Costs Federal Agency: U.S. Department Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: 7000S425U210013 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Material Weakness in Internal Control Over Compliance • Material Noncompliance Criteria or specific requirement: Schools are required to maintain complete and accurate records for all transactions included in the population subject to audit. Documentation should be retained for the applicable record retention period and must be sufficient to support the allowability, accuracy, and completeness of reported transactions, including items from prior periods when they are included in the population under review. Condition: The population provided by the School for testing included items from both the current and prior fiscal years. However, the School did not provide the requested prior-year items included in the population. In addition, for two items selected from the current-year population, the School was unable to locate or provide sufficient supporting documentation to substantiate the transaction. Questioned costs: $936,724 Context: The School could not provide the supporting expenditure detail for previous years’ expenses claimed during the audit period or documentation for two the current year sample selections. Cause: Due to change in management and turnover in office, the School did not have adequate processes in place to ensure that prior-year documentation remains accessible when prior-year items are included in the audit population. Additionally, internal controls over documentation retention and retrieval for current-year transactions were not operating effectively. Effect: Because prior-year items included in the population were not provided, and two current-year items lacked supporting documentation, auditors were unable to fully verify the completeness and accuracy of the population. This limits assurance that all transactions included in the population were properly supported and compliant with applicable requirements. Repeat finding: No. Recommendation: We recommend the School strengthen its documentation retention and record management procedures to ensure that all transactions included in audit populations—regardless of fiscal year—are readily available and adequately supported. Management should also implement controls to verify that supporting documentation is complete and accessible prior to submission for audit. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: The school should strengthen its documentation retention and record management procedures to ensure that all transactions included in audit populations—regardless of fiscal year—are readily available and adequately supported. Management should also implement controls to verify that supporting documentation is complete and accessible prior to submission for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has contracted with an outside firm to assist with developing the required Internal Controls and Processes with an estimated completion date of December 31, 2026. Name(s) of the contact person(s) responsible for corrective action: Mary Hunt, CFO. Planned completion date for corrective action plan: December of 2026.
While performing audit procedures, it was noted that the School did not file the required annual report that was due during the audit period. Questioned costs: None. Context: During audit testing, it was noted that the annual reporting was not completed by the School as required during the audit period. Cause: The reporting requirement was missed due to management’s oversight. Effect: The School has not fully followed compliance attributes with the reporting requirements set forth by the Compliance Supplement. Personnel need to reinforce policies to ensure control procedures are in place to ensure all required grant compliance items are reviewed, approved, and completed in accordance with grant requirements. Repeat finding: No. Recommendation: We recommend that the School implement procedures and controls to ensure the required reports are accurate and completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025 – 003: Reporting Federal Agency: U.S. Department Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: 7000S425U210013 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Material Weakness in Internal Control Over Compliance • Other Matters Criteria or specific requirement: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Amounts reports must be supported by the unit's records. Per 2 CFR 200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States of the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: While performing audit procedures, it was noted that the School did not file the required annual report that was due during the audit period. Questioned costs: None. Context: During audit testing, it was noted that the annual reporting was not completed by the School as required during the audit period. Cause: The reporting requirement was missed due to management’s oversight. Effect: The School has not fully followed compliance attributes with the reporting requirements set forth by the Compliance Supplement. Personnel need to reinforce policies to ensure control procedures are in place to ensure all required grant compliance items are reviewed, approved, and completed in accordance with grant requirements. Repeat finding: No. Recommendation: We recommend that the School implement procedures and controls to ensure the required reports are accurate and completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the School implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has contracted with an outside firm to assist with developing the required Internal Controls and Processes with an estimated completion date of December 31, 2026. Name(s) of the contact person(s) responsible for corrective action: Mary Hunt, CFO. Planned completion date for corrective action plan: December of 2026.
FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
The board and management share the ultimate responsibility for the School’s internal control system. While it is acceptable to outsource various accounting functions, the responsibility for internal control cannot be outsourced. Various audit adjustment were proposed and posted through the audit process, including corrective entries for year-end accruals, corrections to depreciation, interest, and notes receivable. The adjustments were a necessary step in ensuring the financial statements were fairly stated in accordance with accounting principles generally accepted in the United States of America. Criteria or specific requirement: In an ideal control setting, the School would have a comprehensive control procedure to ensure that the financial statements, including disclosures are complete and accurate. Such review procedures should be performed by an individual possessing a thorough understanding of applicable accounting principles generally accepted in the United States of America. Effect: It is possible that a misstatement of the School's financial statements could occur and not be prevented or detected by the School’s internal control. Cause: Due to change in management and turnover in office, the School’s controls were not able to detect the adjustments made as part of the audit. The School does not have a comprehensive review process to ensure that the financial statements, including disclosures, are complete, accurate, and supported by the School’s records. Repeat finding: No. Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2024 – 001: Financial Statement Preparation and Audit Adjustments Type of Finding: • Material Weakness in Internal Control Over Financial Reporting Condition: The board and management share the ultimate responsibility for the School’s internal control system. While it is acceptable to outsource various accounting functions, the responsibility for internal control cannot be outsourced. Various audit adjustment were proposed and posted through the audit process, including corrective entries for year-end accruals, corrections to depreciation, interest, and notes receivable. The adjustments were a necessary step in ensuring the financial statements were fairly stated in accordance with accounting principles generally accepted in the United States of America. Criteria or specific requirement: In an ideal control setting, the School would have a comprehensive control procedure to ensure that the financial statements, including disclosures are complete and accurate. Such review procedures should be performed by an individual possessing a thorough understanding of applicable accounting principles generally accepted in the United States of America. Effect: It is possible that a misstatement of the School's financial statements could occur and not be prevented or detected by the School’s internal control. Cause: Due to change in management and turnover in office, the School’s controls were not able to detect the adjustments made as part of the audit. The School does not have a comprehensive review process to ensure that the financial statements, including disclosures, are complete, accurate, and supported by the School’s records. Repeat finding: No. Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly). Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
MATERIAL WEAKNESS Financial Statement Preparation and Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly) basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken : Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, to assist with developing the required Internal Controls and Processes, with an estimated completion date of December 31, 2025.
During testing, it was noted the School’s prepared SEFA did not properly reconcile to the underlying School records, which required additional adjustments of approximately $583,000. Criteria or specific requirement: 2 CFR 200.510(b) states: Schedule of expenditures of federal awards. The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with § 200.502 Basis for determining federal awards expended. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a federal program has multiple federal award years, the auditee may list the amount of federal awards expended for each federal award year separately. At a minimum, the schedule must: • List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. • For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. • Provide total Federal awards expended for each individual Federal program and the Assistance Listing number or other identifying number when the Assistance Listing information is not available. For a cluster of programs also provide the total for the cluster. • Include the total amount provided to subrecipients from each Federal program. • For loan or loan guarantee programs described in §200.502 Basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. • Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. Effect: Without a proper system of internal controls in place that operated effectively, material misstatements of the SEFA remained undetected. Cause: Management had not established an effective system of internal controls that would have ensured proper reporting of the SEFA. Repeat finding: Yes – 2023-004. Recommendation: We recommend the school implement internal controls over the SEFA including a reconciliation and review process before submission. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2024 – 002: Schedule of Expenditure of Federal Awards (SEFA) Preparation Type of Finding: • Material Weakness in Internal Control Over Financial Reporting Condition: During testing, it was noted the School’s prepared SEFA did not properly reconcile to the underlying School records, which required additional adjustments of approximately $583,000. Criteria or specific requirement: 2 CFR 200.510(b) states: Schedule of expenditures of federal awards. The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with § 200.502 Basis for determining federal awards expended. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a federal program has multiple federal award years, the auditee may list the amount of federal awards expended for each federal award year separately. At a minimum, the schedule must: • List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. • For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. • Provide total Federal awards expended for each individual Federal program and the Assistance Listing number or other identifying number when the Assistance Listing information is not available. For a cluster of programs also provide the total for the cluster. • Include the total amount provided to subrecipients from each Federal program. • For loan or loan guarantee programs described in §200.502 Basis for determining federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. • Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. Effect: Without a proper system of internal controls in place that operated effectively, material misstatements of the SEFA remained undetected. Cause: Management had not established an effective system of internal controls that would have ensured proper reporting of the SEFA. Repeat finding: Yes – 2023-004. Recommendation: We recommend the school implement internal controls over the SEFA including a reconciliation and review process before submission. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
MATERIAL WEAKNESS Preparation of Schedule of Expenditures of Federal Awards Recommendation: We recommend the School implement internal controls over SEFA including a reconciliation and review process before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken : Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants, including the SEFA. Additionally, the School has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required Internal Controls and Processes, with an estimated completion date is December 31, 2025.
2023-004
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
2023-002 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
2022-002
The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
2023-003 Internal Control over Compliance Requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
2022-003
The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally, the School has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Show full finding ▾Hide full finding ▴2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
2023-005 SPECIAL TESTS AND PROVISIONS Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has created and filled the position of Manager of Grants Management. This staff member will be responsible for the oversight and management of all grants. Additionally CANOPS has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Show full finding ▾Hide full finding ▴2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
2023-006 Procurement Procedures Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in State Board of Accounts compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Show full finding ▾Hide full finding ▴2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
2023-007 Allowable Costs Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, as well as Federal Award Compliance in line with Uniform Guidance. The firm will assist in the development of the required manuals, policies, procedures and review processes. The current estimated completion date is February 28, 2025.
The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 Reporting Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available.
2022-004
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Show full finding ▾Hide full finding ▴2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
2021-002
The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Show full finding ▾Hide full finding ▴2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Show full finding ▾Hide full finding ▴2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Management agrees with the finding. The necessary reports will be filed as soon as they are available.
Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Show full finding ▾Hide full finding ▴2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Show full finding ▾Hide full finding ▴2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2021-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster, Education Stabilization Fund CFDA Number: 10.553, 10.555, 10.559, 84.425 Federal Award Numbers and Years: Award Period 10/1/2020-9/30/21, 7/1/2020-6/30/21: K397, Award Periods 3/13/20-9/30/22: S425C200018 and S425D200013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards.
MATERIAL WEAKNESS 2021-002 WRITTEN FEDERAL PROCEDURES View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by June 30, 2022.
2020-002
The School's food service account balance exceeded the allowable average three months of operating expenses at June 30, 2021. Criteria: The USDA requires that the ending balance of the nonprofit school food service account does not exceed three months? average of operating expenses. If an excess fund balance should occur, the School Food Authority (?SFA?) will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to the Indiana Department of Education, School Finance Division, prior to approval of the Annual Financial Report ("AFR"), Form 9. Cause: During the 2021 fiscal year, the School?s revenues exceeded expenditures, such that, when added to the opening fund balance, the final fund balance caused the fund to be in non-compliance. Effect: The School's Annual Financial Report could not be approved until a spending plan was provided to the Indiana Department of Education.
Show full finding ▾Hide full finding ▴NONCOMPLIANCE WITH LAWS AND REGULATIONS 2021-003 CASH MANAGEMENT Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster CFDA Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years: Award Period 10/1/2020-9/30/21, 7/1/2020-6/30/21: K397 Condition: The School's food service account balance exceeded the allowable average three months of operating expenses at June 30, 2021. Criteria: The USDA requires that the ending balance of the nonprofit school food service account does not exceed three months? average of operating expenses. If an excess fund balance should occur, the School Food Authority (?SFA?) will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to the Indiana Department of Education, School Finance Division, prior to approval of the Annual Financial Report ("AFR"), Form 9. Cause: During the 2021 fiscal year, the School?s revenues exceeded expenditures, such that, when added to the opening fund balance, the final fund balance caused the fund to be in non-compliance. Effect: The School's Annual Financial Report could not be approved until a spending plan was provided to the Indiana Department of Education.
NONCOMPLIANCE WITH LAWS AND REGULATIONS 2021-003 CASH MANAGEMENT View of Responsible Officials and Planned Corrective Actions: The School has already reviewed the circumstances surrounding this occurrence and is cognizant of the corrective action.
2020-003
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2019- 003 in the audit of the financial statements for the year ended June 30, 2019. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2021.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2020-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Title I Grants to Local Educational Agencies CFDA Number: 10.553, 10.555, 84.010 Federal Award Numbers and Years Award Period 7/1/2019-6/30/2020: K397 Award Periods 7/1/2018-6/30/2019 and 7/1/2019-6/30/2020: S010A180014, 18611-001-PN01 Year ended June 30, 2020 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2019- 003 in the audit of the financial statements for the year ended June 30, 2019. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2021.
MATERIAL WEAKNESS 2020-002 Child Nutrition Cluster ? CFDA No. 10.553 and 10.555. Title I Grants to Local Educational Agencies?CFDA No. 84.010. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2021.
2019-003
The School's food service account balance exceeded the allowable average three months of operating expenses at June 30, 2020. Criteria: The USDA requires that the ending balance of the nonprofit school food service account does not exceed three months? average of operating expenses. If an excess fund balance should occur, the School Food Authority (?SFA?) will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to the Indiana Department of Education, School Finance Division, prior to approval of the Annual Financial Report ("AFR"), Form 9. Cause: During the 2020 fiscal year, the School?s revenues exceeded expenditures, such that, when added to the opening fund balance, the final fund balance caused the fund to be in non-compliance. Effect: The School's Form 9 could not be approved until a spending plan was provided to the Indiana Department of Education. Recommendation: Review the school's food service account regularly to avoid excess cash balances. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: The School has already reviewed the circumstances surrounding this occurrence and is cognizant of the corrective action.
Show full finding ▾Hide full finding ▴NONCOMPLIANCE WITH LAWS AND REGULATIONS 2020-003 CASH MANAGEMENT Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster CFDA Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2019-6/30/20: K397 Condition: The School's food service account balance exceeded the allowable average three months of operating expenses at June 30, 2020. Criteria: The USDA requires that the ending balance of the nonprofit school food service account does not exceed three months? average of operating expenses. If an excess fund balance should occur, the School Food Authority (?SFA?) will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to the Indiana Department of Education, School Finance Division, prior to approval of the Annual Financial Report ("AFR"), Form 9. Cause: During the 2020 fiscal year, the School?s revenues exceeded expenditures, such that, when added to the opening fund balance, the final fund balance caused the fund to be in non-compliance. Effect: The School's Form 9 could not be approved until a spending plan was provided to the Indiana Department of Education. Recommendation: Review the school's food service account regularly to avoid excess cash balances. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: The School has already reviewed the circumstances surrounding this occurrence and is cognizant of the corrective action.
NONCOMPLIANCE WITH LAWS AND REGULATIONS 2020-003 Child Nutrition Cluster ?CFDA No. 10.553 and 10.555. Recommendation: Management should review the school?s food service account regularly to avoid excess cash balances. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and have already reviewed the circumstances surrounding this occurrence and is cognizant of the corrective action.
FAC accepted this audit on November 26, 2020 — management decision was due May 26, 2021.
The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2018- 005 in the audit of the financial statements for the year ended June 30, 2018. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by Decemer 31, 2020.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2019-003 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Title I Grants to Local Educational Agencies Special Education Cluster CFDA Number: 84.010, 84.027, 84.173 Federal Award Numbers and Years Award Period 7/1/2018-6/30/2019: S010A180014 Award Period 7/1/2018-9/30/20: 19611-544-PN01 (2019), 19619-588-PN01 (2019) Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2018- 005 in the audit of the financial statements for the year ended June 30, 2018. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by Decemer 31, 2020.
MATERIAL WEAKNESS 2019-003 Title I Grants to Local Educational Agencies?CFDA No. 84.010. Special Education Cluster - 84.027, 84.173. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2020.
2018-005
The reporting package due March 31, 2020 was submitted late. Criteria: The Uniform Guidance requires reporting packages to be submitted within the earlier of 30 days of report issuance or 9 months of the fiscal year end. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2020 will be determined to be high risk. Recommendation: Management should ensure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2018- 007 in the June 30, 2018 financial statements. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will begin drafting the necessary written documentation to comply with the Uniform Guidance.
Show full finding ▾Hide full finding ▴NONCOMPLIANCE WITH LAWS AND REGULATIONS 2019-004 LATE FILING OF REPORTING PACKAGE TO FEDERAL AUDIT CLEARINGHOUSE Federal Agency: Department of Education Federal Program or Cluster: Title I Grants to Local Educational Agencies Special Education Cluster CFDA Number: 84.010, 84.027, 84.173 Federal Award Numbers and Years Award Period 7/1/2018-6/30/19: S010A180014 Award Period 7/1/2018-9/30/20: 19611-544-PN01 (2019), 19619-588-PN01 (2019) Condition: The reporting package due March 31, 2020 was submitted late. Criteria: The Uniform Guidance requires reporting packages to be submitted within the earlier of 30 days of report issuance or 9 months of the fiscal year end. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2020 will be determined to be high risk. Recommendation: Management should ensure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2018- 007 in the June 30, 2018 financial statements. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will begin drafting the necessary written documentation to comply with the Uniform Guidance.
NONCOMPLIANCE WITH LAWS AND REGULATIONS 2019-004 Title I Grants to Local Educational Agencies?CFDA No. 84.010. Special Education Cluster ? 84.027, 84.173 Recommendation: Management should ensure reports are filed timely within regulatory guidelines. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and we will begin drafting the necessary written documentation to comply with the Uniform Guidance.
2018-007
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-007
FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-006
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Indiana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
