ROOTED SCHOOL

U.S. Department of Education Rooted School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2022-001 Elementary and Secondary School Emergency Relief (ESSER) Fund ? Assistance Listing No. 84.425 Significant Deficiency in Internal Control Over Compliance and Other Matter Recommendation: Recommendation that the School design an additional internal control to review time distribution inputs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The school will review all Time and Effort Certifications after each reimbursement submission to ensure they match the employee?s cost objective and time spent on a grant purpose. Name(s) of the contact person(s) responsible for corrective action: Frank Ingargiola, Director of Operations Planned completion date for corrective action plan: June 30, 2023