FINDING 2023-010
Finding Subject: COVID -19 - 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 preventin...
FINDING 2023-010
Finding Subject: COVID -19 - 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 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.
Additionally, the ESSER I, Year 2, ESSER I, Year 3, ESSER II, Year 1, ESSER III, Year 1, and
ESSER III, Year 2 reports were not supported by the School Corporation's records.
Contact Person Responsible for Corrective Action: Todd Balmer, Assistant Superintendent/CFO and
Allison Vanover, Corporation Treasurer
Contact Phone Number and Email Address: 812-246-3375 tbalmer@scsc.school
avanover@scsc.school
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan:
We are currently meeting with a Grants Management Consultant that will be working with us on how
to properly complete the ESSER reports to ensure submission moving forward is accurate. Prior to
submission, the grants person will review to ensure the report is complete and the information is
correct. We will also send the reports to the consultant for review.
Anticipated Completion Date: April 2024