STATE BOARD OF ACCOUNTS 302 West Washington ... - Indiana

STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418

INDIANAPOLIS, INDIANA 46204-2769

B50142

SUPPLEMENTAL COMPLIANCE REPORT OF

ANDERSON COMMUNITY SCHOOL CORPORATION MADISON COUNTY, INDIANA July 1, 2014 to June 30, 2016

FILED 05/30/2018

TABLE OF CONTENTS

Description

Page

Schedule of Officials .......................................................................................................................... 2

Transmittal Letter ............................................................................................................................... 3

Federal Findings: Finding 2016-001 Preparation of the Schedule of Expenditures of Federal Awards ......................................... 4-6 Finding 2016-002 Financial Transactions and Reporting .................................................................................. 6-7 Finding 2016-003 Child Nutrition Cluster - Cash Management, Program Income, Reporting, Special Tests and Provisions - Paid Lunch Equity, and Special Tests and Provisions - School Food Accounts......................................................................... 8-9 Finding 2016-004 Child Nutrition Cluster - Procurement and Suspension and Debarment .............................. 10-12 Finding 2016-005 Title I Grants to Local Educational Agencies - Level of Effort - Supplement Not Supplant, Earmarking, Period of Performance, Reporting, Special Tests and Provisions - Comparability, Special Tests and Provisions Annual Report Card, High School Graduation Rate, and Special Tests and Provisions - Assessment System Security .................................................... 12-14 Finding 2016-006 Supporting Effective Instruction State Grants - Activities Allowed or Unallowed, Allowable Costs/Cost Principles ..................................................................................... 14-15 Finding 2016-007 Supporting Effective Instruction State Grants - Cash Management and Period of Performance.................................................................................................... 15-17 Finding 2016-008 Supporting Effective Instruction State Grants - Special Tests and Provisions - Assessment of Need .................................................................................. 18-19

Corrective Action Plan........................................................................................................................ 20-26

Audit Result and Comment: Bank Account Reconciliations ..................................................................................................... 27

Official Response ............................................................................................................................... 28

Exit Conference.................................................................................................................................. 29

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Office Treasurer Superintendent

of Schools

President of the School Board

SCHEDULE OF OFFICIALS

Official Kevin Brown

Terry L. Thompson Dr. Timothy Smith

Ben Gale Patrick Hill

Term 07-01-14 to 06-30-18

07-01-14 to 06-02-17 06-03-17 to 06-30-18

01-01-14 to 12-31-15 01-01-16 to 12-31-18

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STATE OF INDIANA

AN EQUAL OPPORTUNITY EMPLOYER

STATE BOARD OF ACCOUNTS 302 WEST WASHINGTON STREET

ROOM E418 INDIANAPOLIS, INDIANA 46204-2769

Telephone: (317) 232-2513 Fax: (317) 232-4711

Web Site: sboa

TO: THE OFFICIALS OF THE ANDERSON COMMUNITY SCHOOL CORPORATION, MADISON COUNTY, INDIANA

This report is supplemental to our audit report of the Anderson Community School Corporation (School Corporation), for the period from July 1, 2014 to June 30, 2016. It has been provided as a separate report so that the reader may easily identify any Federal Findings and Audit Results and Comments that pertain to the School Corporation. It should be read in conjunction with our Financial Statement and Federal Single Audit Report of the School Corporation, which provides our opinions on the School Corporation's financial statement and federal program compliance. This report may be found at sboa/.

The Federal Findings, identified in the above referenced audit report, are included in this report and should be viewed in conjunction with the Audit Result and Comment as described below.

As authorized under Indiana Code 5-11-1, we performed procedures to determine compliance with applicable Indiana laws and uniform compliance guidelines established by the Indiana State Board of Accounts. The Audit Result and Comment contained herein describes the identified reportable instance of noncompliance found as a result of these procedures. Our tests were not designed to identify all instances of noncompliance; therefore, noncompliance may exist that is unidentified.

Any Corrective Action Plan for the Federal Findings and Official Response to the Audit Result and Comment, incorporated within this report, were not verified for accuracy.

April 23, 2018

Paul D. Joyce, CPA State Examiner

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