FINDING 2023-003
Finding Subject: Title I Grants to Local Educational Agencies - Eligibility
Summary of Finding:
An effective internal control system, which would include segregation of duties, was not in place at the
School Corporation in order to ensure compliance with requirements related to the ...
FINDING 2023-003
Finding Subject: Title I Grants to Local Educational Agencies - Eligibility
Summary of Finding:
An effective internal control system, which would include segregation of duties, was not in place at the
School Corporation in order to ensure compliance with requirements related to the grant agreement and
the Eligibility compliance requirement.
The October 1st Real Time Report of Pupil Enrollment (PE) was used by the Indiana Department of
Education to pull data into the Title I application. These numbers were then used to calculate Percent
Poverty which was used to rank schools for Title I eligibility. One person was primarily responsible for
compiling and uploading student data, including poverty status for Real Time reports. There was no
additional review or verification being done to ensure that the numbers being pre-populated on the grant
applications were correct. There was no internal control in place, such as an oversight, review or approval
process to ensure eligibility was properly determined.
The Indiana Department of Education (IDOE) used the October 1 Real Time reports for fiscal years 2020-
2021 and 2021-2022, as provided by the School Corporation, to determine Title I Eligibility for the 2021-
2022 and 2022-2023 grant programs, respectively. There was no October 1 Real Time report presented
for audit for fiscal year 2021-2022, which would have been used to pull in enrollment and poverty information
for the 2022-2023 grant. Therefore, we were unable to verify if the amounts reported in the grant application
were correct. Additionally, we were unable to verify if the correct socioeconomic status was properly
reported for any of the students.
Contact Person Responsible for Corrective Action: Nancy Schroeder
Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us
Views of Responsible Officials: We concur with the finding.
Explanation and Reasons for Disagreement:
N/A
Description of Corrective Action Plan:
Eligibility – The Technology Director, Brevin Runnebohm will supply the Title I director with the official
October 1 count each school year. This will be retained for audit and will be used by the Grant
Coordinator, Nancy Schroeder, to determine the enrollment numbers in the Title I application have
INDIANA STATE BOARD OF ACCOUNTS
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been prepopulated correctly. The Grant Coordinator will sign off that she has reviewed this
information and find it accurate.
Anticipated Completion Date: 10/2024