Finding 2023-002 - ESSER I, II, III
Audit Findings: Material Weakness
Condition and Context: 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 detectin...
Finding 2023-002 - ESSER I, II, III
Audit Findings: Material Weakness
Condition and Context: 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 annual data reports 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.
During the audit period the School Corporation submitted two ESSER I reports, two
ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data
reports were compiled, prepared and submitted by the Superintendent without an
oversight or review process in place to prevent or detect and correct errors.
The lack of internal controls was a systemic issue which occurred throughout the audit
period.
Views of responsible officials and planned corrective action:
Management concurs with the finding.
Internal control plan is as follows:
A. Superintendent approves payment of expenditures and approves
reimbursement receipts.
B. Treasurer pays invoices, requests reimbursements and records receipts.
C. Superintendent uses reports provided by Treasurer to prepare annual data
reports and submit to IDOE.
D. Treasurer will review Data Report before submission.
Responsible Party overseeing corrective action plans and date for completion:
Roger Bane, Superintendent
Teresa Brewer, Treasurer
Finding 2023-002 Effective implementation March 2024