FINDING 2023-008
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
Finding: 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 complied, pre...
FINDING 2023-008
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
Finding: 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 complied, prepared and submitted by one employee without an oversight or
review process in place to prevent, or detect and correct, errors. In addition, the six
reports submitted during the audit period contained errors. The errors were as follows:
The ESSER I, Year 2 and ESSER II, Year 1 reports did not contain expenditures for
the reporting period, however according to the School Corporation's records there
were expenditures for ESSER I and ESSER II during this period.
The ESSER I, Year 3, ESSER II, Year 2, ESSER III, Year 1, and ESSER III, Year 2
reports were not supported by the School Corporation's records, was not accurate
and complete, and was not mathematically accurate.
Recommendation: We recommended that management of the School Corporation establish a
proper system of internal controls and develop policies and procedures to
ensure supporting documentation is used and retained for all required reports
submitted on behalf of the Education Stabilization Fund program funds.
Contact Person Responsible for Corrective Action: Dr. Tim Garland
Contact Phone Number and Email Address: 574-626-2525 / garlandt@lewiscass.net
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan: During the audit period, internal control opportunities were
in place but not followed. Lewis Cass Schools has an internal control process that is in place but was
not followed by the treasurer who in the position during the audit period. The treasurer who did not
follow the internal control process is no longer employed by Lewis Cass Schools. To address and
ensure Education Stabilization Funds are properly reported by the treasurer the treasurer will print
out the form that was completed by the treasurer and must be signed by the superintendent or
department head for review before submittal and filed for record keeping.
Anticipated Completion Date: 3/11/2024