Finding Text
FINDING 2023-001 DOCUMENT RETENTION
SIGNIFICANT DEFICIENCY
Federal Program: Title I, Part A
Assistance Listing Number: 84.010
Condition
The Indiana Department of Education uses data on the poverty levels of students in determining
funding amounts for the program. We selected a sample of forty students from the Real Time Data
report used in making funding assessments for the year under audit. The School was unable to provide
documentation to support the poverty levels of ten of those students.
Criteria
Per 7 CFR 200.334, “Financial records, supporting documents, statistical records, and all other non-
Federal entity records pertinent to a Federal award must be retained for a period of three years from
the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly
or annually, from the date of the submission of the quarterly or annual financial report, respectively,
as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.”
Cause
The School did not maintain poverty level documentation for all students reported.
Effect
We were unable to determine if the poverty levels of all students were properly reported. Funding
amounts could have been incorrectly determined.
Recommendation
We recommend the School develop internal controls requiring the maintenance of student poverty
level documentation.
Views of Responsible Officials
The School’s Corrective Action Plan is included on page 24.