FINDING 2023-004 (Auditor Assigned Reference Number)
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls, which would
include appropriate segregation of duties, that would likely b...
FINDING 2023-004 (Auditor Assigned Reference Number)
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
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.
During the audit period the School Corporation was required to submit two ESSER I reports, two ESSER II
reports and two ESSER III reports, for a total of six reports. However, the School Corporation failed to submit all
six required reports.
The lack of internal controls and noncompliance were systemic issues throughout the audit period.
We recommended that management of the School Corporation establish a proper system of internal controls
and develop policies and procedures to ensure reports are submitted timely and accurately.
Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services
Contact Phone Number and Email Address: (574)-946-4010 ext. 230, stefanie.grandstaff@epulaski.k12.in.us
Views of Responsible Officials:
We concur with the finding
Description of Corrective Action Plan:
In the future when there is a multiyear federal grant given to Eastern Pulaski Community School Corporation, the
final expenditure reporting will be completed on a yearly basis to ensure annual reporting is accurate.
Determination of grant requirements for reporting will be determined and procedures put into place upon
acquiring a new grant. When submitting grants for reimbursements each month, the Director of Business
Services and Superintendent review the reports pulled from Skyward, sign the reimbursement form and then the
Director of Business Services will submit it for reimbursement. The same internal controls will be put in place for
final expenditure reporting for grants requesting this information.
Anticipated Completion Date:
June 30, 2024