FINDING 2023-003
Finding Subject: Covid-19 Education Stabilization Fund- Reporting
Summary of Finding:
Annual Data Report
The School Corporation had not properly designed or implemented a system of internal controls,
which would include appropriate segregation of duties, that would likely be effecti...
FINDING 2023-003
Finding Subject: Covid-19 Education Stabilization Fund- Reporting
Summary of Finding:
Annual Data Report
The School Corporation had not properly designed or implemented a system of internal controls,
which would include appropriate segregation of duties, that would likely be effective in preventing,
or detecting and correcting, noncompliance. The School Corporation was required to submit an
annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report
builder. Data to be submitted included, but was not limited to, current period expenditures, prior
period expenditures, and expenditures per activity.
The School Corporation was required to submit six annual data reports during the audit period.
None of the annual data reports were submitted. Upon inquiry of the School Corporation to
determine why the reports were not submitted, the School Corporation explained they had
interpreted the reports to be final reports submitted upon completion of the grant not annual reports
of expenditures.
Reimbursement Requests
To gain an understanding of how the School Corporation spent their Education Stabilization Fund
award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were
requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As
such, we determined reimbursement requests for the audit period should be further tested.
The School Corporation’s process was to complete reimbursement requests on a periodic basis to
obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared
by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable
employee; the process did not prevent, or detect and correct, errors.
Of the ten reimbursement requests received, as noted above, five could not be provided for audit.
Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the
requests were mathematically accurate or fairly presented. The remaining five reimbursement
requests were tested without issue.
Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager
Contact Phone Number: 219-767-2263 Ext 1003
SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION
9808 S 600 W
Union Mills, IN 46382
219-767-2263 or 219-733-2311
Fax 219-767-2260
INDIANA STATE BOARD OF ACCOUNTS
34
Views of Responsible Officials: We concur with the finding
Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit
Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data
Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request
reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts
are being requested. Documentation will be maintained with a copy of the submitted reimbursement
requests to provide support for the amounts being requested.
Anticipated Completion Date: These corrective actions will go into effect immediately and will be
utilized with the March 31, 2024 for any Federal Grant reimbursement.