FINDING 2024-008
Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking
Audit Finding: Significant Deficiency
Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO
Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12....
FINDING 2024-008
Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking
Audit Finding: Significant Deficiency
Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO
Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us
Views of Responsible Officials:
We concur with the finding
Description of Corrective Action Plan:
To address the deficiency related to the Matching, Level of Effort, and Earmarking compliance
requirement, the Gary Community School Corporation will implement a comprehensive internal
control system to ensure accurate reporting of payroll expenditures in the Form 9 report. A formal
oversight and review process will be established to verify that all payroll expenditures, including those
outside of the Title I office, are properly recorded in the correct fund, account, and object code.
The CFO will review all payroll expenditures before processing to ensure accuracy and proper
classification prior to submission to the Indiana Department of Education through the Form 9 report.
Additionally, a detailed reconciliation process will be conducted, cross-referencing payroll records
with financial reports to confirm that expenditures are appropriately categorized. This added layer of
review will help prevent errors and ensure compliance with grant requirements.
Anticipated Completion Date:
Gary Community School Corporation will implement this procedure by March 2025.