Finding 1173840 (2025-003)

Views of Responsible Officials and Planned Corrective Action: Management acknowledges the material weakness identified regarding the lack of sufficient appropriate audit evidence to support compliance with federal program requirements for the Special Education Cluster (IDEA) and the Child Nutrition Cluster. We recognize that the inability to provide certain customary accounting records and supporting documentation resulted in a disclaimer of opinion on the District’s compliance. We take this finding seriously and are committed to strengthening our internal controls and recordkeeping practices. To address this issue, management has implemented the following corrective actions: 1. Enhanced Recordkeeping Procedures: We have established and communicated clear procedures to ensure that all financial transactions and program activities are properly documented and that supporting records are maintained in accordance with federal and state requirements. Management is committed to maintaining the integrity of our financial reporting and compliance with all applicable federal program requirements. We believe these corrective actions will address the material weakness and prevent recurrence in future periods. 2. Staff Training: Relevant staff have received additional training on documentation standards and compliance requirements for federal programs to ensure understanding and consistent application of these procedures. 3. Periodic Internal Reviews: Management will conduct periodic internal reviews to verify that records are being maintained appropriately and are readily available for audit purposes. 4. Ongoing Monitoring: We will continue to monitor compliance with these procedures and make improvements as necessary to ensure that all required documentation is available for future audits.