November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district auditors. D?Arcangelo & Cp, LLP. Po Box 4300 Rome, NY 13440 Federal fund single audit: 2022-001 -Inaccurate federal grant expenditure reimbursement The Auditor recommends FS-25?s be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25?s completed for each grant containing only expenditures applicable to the grant. District Response: Planned Action: The district has corrected the accounting software account codes to separate out the 4 parts of the ARP ESSER 3 grant. This will allow the district to complete the FS-25?s accurately. Contact Person Responsible for corrective action: Kristyn DeGroat, Business Manager Date of Completion: April 1, 2022