EIN: 356006372
UEI: EJX2HDHFLG27
Audited by: Indiana State Board of Accounts
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 16, 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 16, 2026 (17 days from today).
What is a management decision? →FINDING 2025-001 Subject: Twenty-First Century Community Learning Centers - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Twenty-First Century Community Learning Centers Assistance Listings Number: 84.287 Federal Award Numbers and Years (or Other Identifying Numbers): S287C220014, S287C230014, S287C240014 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Other Matters Condition and Context The Twenty-First Century Community Learning Centers grant is awarded to schools to provide opportunities for academic enrichment for children, particularly students who attend a high-poverty and lowperforming school. The program is intended to help students meet state and local academic achievement standards in core academic subjects, such as reading and math; to offer students a broad array of enrichment activities that reinforce and complement their regular academic programs; and to offer literacy and other educational services to the families of participating children. Program funds are intended to be used for activities that provide students with activities that complement the regular school-day program of participating students and also fund local activities that are included as part of an expanded learning time (ELT) program that provides students at least 300 additional program hours before, during or after the traditional school day. A sample of 41 vouchers reimbursed by the Indiana Department of Education from the School Corporation's grant funds were selected for testing, consisting of 17 vendor claims and 24 payroll claims. Of the 17 vendor claims selected, 2 were for activities and costs that were determined to be unallowable. The first voucher was paid to NLB Sportswear to purchase 85 Sport-Tek Stripe Pom Pom Beanies in the amount of $1,190. The second voucher was paid to Shoup's Country Foods for a Staff Christmas Dinner in the amount of $1,504. We found 3 additional payments made to Shoup's Country Foods from grant funds during the audit period totaling an additional $3,209, 1 for a December 2024 Christmas dinner and 2 for a December 2023 Christmas dinner. The total amount of charges for these expenditures was $5,903, which we considered to be questioned costs. Internal controls over grant expenditures were not properly designed and implemented to detect and prevent the noncompliance noted above. Criteria 2 CFR 200.303 states in part: "The recipient and subrecipient must: INDIANA STATE BOARD OF ACCOUNTS 14 CLINTON CENTRAL SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) (a) Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control-Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. (c) Be consistent with policies and procedures that apply uniformly to both federallyfinanced and other activities of the non-Federal entity. . . ." Cause The grant manager approved the expenses and directed that they be paid from this funding. The Treasurer, who reviewed all expenses, did not consider it appropriate to question the expenses because the grant manager had already approved them. Effect Without proper implementation of an effectively designed system of internal controls, the School Corporation made purchases for unallowable items. Examiners were unable to determine how these items benefited the program. Noncompliance with the provisions of federal statutes, regulations, and the terms and conditions of the federal award could result in the loss of future federal funding to the School Corporation. Questioned Costs Questioned costs in the amount of $5,903 were identified as described in the Condition and Context. Recommendation We recommended that management of the School Corporation design and implement a proper system of internal controls, including documented policies and procedures, that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight are obtained to support disbursements that are charged to the respective grants. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2025-001 Subject: Twenty-First Century Community Learning Centers - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Twenty-First Century Community Learning Centers Assistance Listings Number: 84.287 Federal Award Numbers and Years (or Other Identifying Numbers): S287C220014, S287C230014, S287C240014 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Other Matters Condition and Context The Twenty-First Century Community Learning Centers grant is awarded to schools to provide opportunities for academic enrichment for children, particularly students who attend a high-poverty and lowperforming school. The program is intended to help students meet state and local academic achievement standards in core academic subjects, such as reading and math; to offer students a broad array of enrichment activities that reinforce and complement their regular academic programs; and to offer literacy and other educational services to the families of participating children. Program funds are intended to be used for activities that provide students with activities that complement the regular school-day program of participating students and also fund local activities that are included as part of an expanded learning time (ELT) program that provides students at least 300 additional program hours before, during or after the traditional school day. A sample of 41 vouchers reimbursed by the Indiana Department of Education from the School Corporation's grant funds were selected for testing, consisting of 17 vendor claims and 24 payroll claims. Of the 17 vendor claims selected, 2 were for activities and costs that were determined to be unallowable. The first voucher was paid to NLB Sportswear to purchase 85 Sport-Tek Stripe Pom Pom Beanies in the amount of $1,190. The second voucher was paid to Shoup's Country Foods for a Staff Christmas Dinner in the amount of $1,504. We found 3 additional payments made to Shoup's Country Foods from grant funds during the audit period totaling an additional $3,209, 1 for a December 2024 Christmas dinner and 2 for a December 2023 Christmas dinner. The total amount of charges for these expenditures was $5,903, which we considered to be questioned costs. Internal controls over grant expenditures were not properly designed and implemented to detect and prevent the noncompliance noted above. Criteria 2 CFR 200.303 states in part: "The recipient and subrecipient must: INDIANA STATE BOARD OF ACCOUNTS 14 CLINTON CENTRAL SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) (a) Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control-Integrated Framework' issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. (c) Be consistent with policies and procedures that apply uniformly to both federallyfinanced and other activities of the non-Federal entity. . . ." Cause The grant manager approved the expenses and directed that they be paid from this funding. The Treasurer, who reviewed all expenses, did not consider it appropriate to question the expenses because the grant manager had already approved them. Effect Without proper implementation of an effectively designed system of internal controls, the School Corporation made purchases for unallowable items. Examiners were unable to determine how these items benefited the program. Noncompliance with the provisions of federal statutes, regulations, and the terms and conditions of the federal award could result in the loss of future federal funding to the School Corporation. Questioned Costs Questioned costs in the amount of $5,903 were identified as described in the Condition and Context. Recommendation We recommended that management of the School Corporation design and implement a proper system of internal controls, including documented policies and procedures, that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight are obtained to support disbursements that are charged to the respective grants. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton.k12.in.us; levi.yowell@clinton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Per written directive from our Superintendent, Mr. Yowell on November 14, 2025, the following steps are being implemented to provide better oversight over the Twenty-First Century Program. 1. Multiple signatures are now required on all payroll, including the CCE Principal, Site Coordinator, CCSC Treasurer, and Superintendent 2. Immediately discontinuing the unallowable expenses as shared by the SBOA auditors 3. Required approval for all purchases from Site Coordinator, CCE Principal, CCSC Treasurer, and Superintendent. On December 15, 2025, the School Board will be reviewing and considering the approval of a District Financial Authority Oversight Resolution. This resolution will better define who has financial oversight and authority for all spending within the corporation. Anticipated Completion Date: November 14, 2025 and December 15, 2025 (Note: Provide the projected date of completion of major tasks for the planned corrective actions described above.)
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Section III ? Federal Award Findings and Questioned Costs (Continued) Context: The School Corporation is required to submit an Annual Data Report to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards for the period of March 13, 2020 to September 30, 2020. There was one annual report due during the audit period. There was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Identification as a repeat finding: No. Recommendation: We recommend someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Information on the federal program: Subject: Education Stabilization Fund (ESSER) ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards 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 or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.302(b) states in part: "The financial management system of each non-Federal entity must provide for the following: (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 Financial reporting . . . ." 34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and format that assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out other responsibilities under the program." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Section III ? Federal Award Findings and Questioned Costs (Continued) Context: The School Corporation is required to submit an Annual Data Report to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards for the period of March 13, 2020 to September 30, 2020. There was one annual report due during the audit period. There was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Identification as a repeat finding: No. Recommendation: We recommend someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2021-001 ? Education Stabilization Fund ? Reporting Internal Controls Subject: Education Stabilization Fund (ESSER) ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Contact Person Responsible for Corrective Action: April Boone Contact Phone Number: 765-249-2515, option 4 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will establish internal controls to ensure compliance with the grant agreement and compliance requirements. Anticipated Completion Date: 11/22/2022
An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system enabled noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system allowed noncompliance with the compliance requirements and could allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Section III ? Federal Award Findings and Questioned Costs (Continued) Questioned Costs: Known costs to be reimbursed amounting to $111,217. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021, that the yearly parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school has had to void transactions through the third-party company and pay back the amount of these transactions for the August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $111,217 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation appoint someone to oversee the Co-op and ensure the Co-op is following all required compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Information on the federal program: Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards 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 or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system enabled noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system allowed noncompliance with the compliance requirements and could allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Section III ? Federal Award Findings and Questioned Costs (Continued) Questioned Costs: Known costs to be reimbursed amounting to $111,217. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021, that the yearly parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school has had to void transactions through the third-party company and pay back the amount of these transactions for the August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $111,217 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation appoint someone to oversee the Co-op and ensure the Co-op is following all required compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2021-002 ? Medicaid ? Eligibility Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: April Boone Contact Phone Number: 765-249-2515, option 4 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will establish internal controls to ensure compliance with the grant agreement and compliance requirements. Anticipated Completion Date: 11/22/2022
FAC accepted this audit on June 11, 2020 — management decision was due December 11, 2020.
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