EIN: 300627217
UEI: LCWBSPKLW1A6
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2024. 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 28, 2024 (702 days ago).
What is a management decision? →During our testing, we noted the School did not have adequate internal controls designed to ensure vendors were procured following a proper procurement policy, as well as procedures in place to these vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the School did not have a proper procurement policy in place, thus no policy to follow. The School also, was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: As this was a first-year single audit for the School, the School was unaware of the federal Procurement and Suspension & Debarment requirements. Thus, the School was unaware the contractors were required to be reviewed prior to entering into a contract to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the School, implement a policy surrounding procurement which encompasses the federal requirements, and design controls to follow this policy and to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023 – 002: Procurement, Suspension and Debarment Federal Agency: U.S. Department Education Federal Program Name: Charter School Program Assistance Listing Number: 84.282 Federal Award Identification Number and Year: U282A210017 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): None noted. Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance (Modified Opinion) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The School should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the School did not have adequate internal controls designed to ensure vendors were procured following a proper procurement policy, as well as procedures in place to these vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the School did not have a proper procurement policy in place, thus no policy to follow. The School also, was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: As this was a first-year single audit for the School, the School was unaware of the federal Procurement and Suspension & Debarment requirements. Thus, the School was unaware the contractors were required to be reviewed prior to entering into a contract to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the School, implement a policy surrounding procurement which encompasses the federal requirements, and design controls to follow this policy and to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF EDUCATION 2023-002 Charter School Program: Assistance Listing No. 84.282 Recommendation: We recommend that the school implement Procurement and Suspension and debarment policies and ensure that any missing federal requirements are included in their written policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: School to implement a Procurement with the appropriate suspension and disbarment policies. Name of the contact person responsible for corrective action: Rhonda Pennington Planned completion date for corrective action plan: January 15, 2024 If the United States Department of Education has questions regarding this plan, please call Rhonda Pennington, Chief Administrative Officer, at 812-839-0003.
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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