FINDING 2023-010
Finding Subject: Education Stabilization Fund – Allowable Cost/Cost Principles
Summary of Finding:
To receive reimbursement for ESSER expenses paid, the School Corporation’s Treasurer completed a reimbursement request,
and the Director of Curriculum reviewed it. The documentation at...
FINDING 2023-010
Finding Subject: Education Stabilization Fund – Allowable Cost/Cost Principles
Summary of Finding:
To receive reimbursement for ESSER expenses paid, the School Corporation’s Treasurer completed a reimbursement request,
and the Director of Curriculum reviewed it. The documentation attached to the reimbursement request; however, did not
include the following items:
For one teacher, the School Corporation did not provide a Board approved contract or Salary Ordinance showing
the approval of this teacher's position as a part-time tutor at $50 per hour. There was only an offer letter to the
teacher from the Director of Curriculum.
For the purchase of equipment in the amount of $318,922, the School Corporation did not provide a contract
instead only a PO with a quote and a letter with the School Board’s approval to purchase. Additionally, there was no
indication in the board minutes that this purchase had been put out to bid to the suppliers.
Contact Person Responsible for Corrective Action: Drew Cooper, Business Manager
Contact Phone Number and Email Address: 765-425-7889 dcooper@shenandoah.k12.in.us
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan:
When the Business Manager and Director of Curriculum review the reimbursement form each month, an additional
check for contracts of all employees paid will be added. All procurement documentation, including contracts, will be
added to the archived documentation for purchase orders.
Anticipated Completion Date:
March 31, 2024