FINDING 2023-003
Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles
Summary of Finding:
The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides
grant to states, and through them to Local Educational Agencies (i.e. the School...
FINDING 2023-003
Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles
Summary of Finding:
The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides
grant to states, and through them to Local Educational Agencies (i.e. the School Corporation), to assist
them in providing special education and related services to eligible children with disabilities ages 3-21.
IDEA’s Special Education – Preschool Grants program provides grants to states, and through them to
LEAs to assist them in providing special education and related services to children with disabilities ages
three to five and, at the state’s discretion, to two-year-old children with disabilities who will turn three
during the school year.
To receive reimbursement for special education expenses paid, the School Corporation’s Treasurer
completed a reimbursement request, and the Assistant Superintendent reviewed it. The documentation
attached to the reimbursement request; however, did not have adequate detail to determine the payroll
paid was in conformance with the applicable cost principles. Furthermore, payroll disbursements were
posted by the Treasurer without a review to ensure the payee, amount, fund, and disbursement
classification was accurate prior to disbursement.
The auditors recommended that management of the School Corporation design and implement a proper
system of internal control, including policies and procedures that would provide segregation of duties to
ensure appropriate reviews, approvals and oversight are taking place.
Contact Person Responsible for Corrective Action: Rolland Abraham
Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us
Views of Responsible Officials: We concur with the finding
Description of Corrective Action Plan:
The Treasurer will prepare a detailed payroll appropriation report each payroll. The Assistant
Superintendent will review it to ensure the payee, amount, fund, and disbursement classification are
accurate prior to disbursement. After approval, at the end of the month, the Treasurer will complete a
reimbursement request and the Assistant Superintendent will review it for accuracy prior to submission.
Anticipated Completion Date: 2/21/2024