Context: The School Corporation was required to submit two Annual Data Reports to the Indiana
Department of Education (IDOE) during the audit period to meet federal reporting requirements for
ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports
covering the FY2...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana
Department of Education (IDOE) during the audit period to meet federal reporting requirements for
ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports
covering the FY22 time period ($90,217 and $238,439, respectively) did not agree to the underlying
expenditure records ($81,958 and $400,439 respectively, for the period of July 1, 2021 through June 30,
2022).
Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer
Brian Byrum I Superintendent
Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102
Views of Responsible Official: We concur with the finding.
De cription of Corrective Acti0n Pl an: Our management team noted that the ESSER 1 and ESSR II spreadsheet
submitted to the state was incorrect; however, the actual expenditures were correct every month. The
spreadsheet was corrected in the following annual submission to the DOE (which is outside this audit window).
The next Audit will show the corrected spreadsheet for ESSER I and ESSER II. It is also noted that the
management team will implement more internal controls with regard to the preparer and reviewer being
different personnel. For year 5 collection, the corporation treasurer will provide the expenditure reports, an
outside consultant will prepare the spreadsheet, and have the current superintendent review before submitting.
Anticipated Completion Date: 3/7/2025