Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-004 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The final federal expenditure report submitted for the ESSER II grant was unable to be reconciled with the District's general ledger system. As a result, expenses reported by the District were unable to be verified. Criteria: Proper procedures in place to track federal funding as well as proper controls in place to complete the reporting process would result in an accurate federal claiming process. Cause: The District did not have procedures in place to reconcile the final federal expenditure report prepared with the District's general ledger system. Effect: The District was unable to provide records to substantiate the final federal expenditure report submitted for ESSER II. Context: The final federal expenditure report was higher than the related general ledger accounts by $543,364. Questioned Cost: $543,364 Recommendation: The District should implement procedures to track federal expenditures and reconcile these federal expenditures with the federal expenditure reports as they are prepared. Views of Responsible Officials and Planned Corrective Actions: The District business office will utilize the same procedures as described in corrective action 2022-003 to eliminate issues with the FER not matching software produced reports. Communication and approval of financial reports by the business manager and the principal of curriculum will occur before quarterly and FER submissions. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent