The District did identify the wage rate falsification matter in a timely manner. We proactively worked with legal counsel, the Iowa Auditor of State, external auditors, the Glenwood Board of Education and our software vendor to appropriately report and resolve the situation. We have requested our school accounting system vendor, Software Unlimited, to develop a wage rate change report that can be regularly reviewed. The requested report is in process of development and will be included in an upcoming software maintenance release. We have received and reviewed a pay rate change query report from Software Unlimited for the months of January 2022 to April 2022 and no exceptions were discovered. Appropriate review procedures have been established to regularly review this report in the future. We have both contacted the insurance company and legal counsel both of whom indicated that this is a School District decision that does not need approval by either of them. We will also work on revising procedures to include documentation of administrative approval of employee time cards and we do have procedures for the Board President to sign all contracts entered into by the District that comply with Chapter 291 .1 of the Code of Iowa. We have enhanced internal procedures so that procedures are in place to allow for confirmation of all required payroll filings and to ensure that the filings are timely. Our procedures now include a requirement that all W-2 filings are confirmed by two individuals at the District. In addition, we have contacted the District insurance company and informed them of the situation so that a claim can be filed if needed to cover any penalties associated with the late W-2 filing.