FINDING 2022-003
Finding Subject: COVID-19 - Education Stabilization Fund - Reporting
Summary of Finding:
An effective internal control system was not designed, nor implemented at the School
Corporation to ensure compliance with requirements related to the grant agreement and
the Reporting complianc...
FINDING 2022-003
Finding Subject: COVID-19 - Education Stabilization Fund - Reporting
Summary of Finding:
An effective internal control system was not designed, nor implemented at the School
Corporation to ensure compliance with requirements related to the grant agreement and
the Reporting compliance requirements. The annual Elementary and Secondary School
Emergency Relief (ESSER) Data Collection reports were complied, prepared and
submitted by three different staff members; however, this process was not properly
designed or implemented to prevent, or detect and correct, errors.
The School Corporation completed and submitted three annual Data Collection reports
(Reports) for the ESSER grants. For two of the three reports tested, the report was not
supported by the unit’s records. The financial information provided did not agree to the data
submitted in the Reports, therefore we could not determine their accuracy.
The lack of internal controls and noncompliance were systemic issues throughout the audit
period.
Contact Person Responsible for Corrective Action: Matthew Miles, CFO
Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan:
The School District will work to ensure the ESSER report amounts tie to the accounting
records and will improved record keeping of supporting documentation. If the amounts do
not match, District will document support for all claims.
Anticipated Completion Date:
The School District will implement changes described in the Corrective Action Plan in
February 2024.