a. material weakness - Condition: During our testing of expenditures charged to the grant, we noted that a paymnet for contracted services was charged to payroll costs. The error was subsequently corrected by the district. Expendituresshould be charged to appropriate account codes. b. Plan of action - The responsible officials recognize the importance of ensuring expenditures are charged to the appropriate account codes. There was a misunderstanding on the form that was filled out for the oregon department of education. This error was corrected with a journal entry. Additionally, the account codes used for federal awards will be reviewed for accuracy on an annual basis. C. Timing: Correcting journal entry was completed on 6/30/2025