March 21, 2024
U.S. Department of Education
Washington, D.C.
Unified School District No. 321 respectfully submits the following corrective action plan for the year ended June 30, 2023.
SSC CPAs, P.A.
3025 Cortland Circle, Suite 201
Salina, Kansas 67401
Audit period: Year ended June 30, 2023
The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed.
FINDINGS-FINANCIAL STATEMENT AUDIT
2023-001 Internal Controls over Financial Statement Presentation (Material Weakness)
Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure conformity with the regulatory basis of accounting.
Action Taken (Unaudited): Management plans to review the financial reporting process and implement appropriate internal controls over financial reporting to ensure conformity with the regulatory basis of accounting.
Contact Name – Kristy Dyche
Expected Completion Date - 06/30/2024
2023-002 Internal Controls over Adjustments to Expenditures (Material Weakness)
Recommendation: The Board of Education and management should review the process of moving expenditures between funds so that negative (credit) balances are not reported in general ledger accounts. Adjustments to expenditure accounts in the general ledger should be supported by proper documentation and allocation of expenditures.
Action Taken (Unaudited): Management plans to review the process of moving expenditures and develop appropriate internal controls to ensure adjustments to expenditure accounts in the general ledger are supported by proper documentation.
Contact Name – Kristy Dyche
Expected Completion Date - 06/30/2024
2023-003 Internal Controls over Compliance with Kansas Statutes (Significant Deficiency)
Recommendation: The Board of Education and management should review the expenditures in funds to ensure that no indebtedness is created in excess of budget limits.
Action Taken (Unaudited): Management plans to review the process or tracking expenditures and develop appropriate internal controls to ensure that no indebtedness is created in excess of budget limits in budgeted funds.
FINDINGS-FEDERAL AWARD PROGRAMS AUDIT
2023-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness)
Federal Agency: U.S. Department of Education
Program Names: Child Nutrition Cluster
Assistance Listing Numbers: 10.553, 10.555 and 10.559
Award Period: June 30, 2023
Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance.
Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance.
Contact Name – Kristy Dyche
Expected Completion Date - 06/30/2024
If the U.S. Department of Education has questions regarding this plan, please call Kristy Dyche at 785-437-2254.
Sincerely yours,
Kristy Dyche
Board Clerk
Unified School District No. 321