FINDING 2023-007
Information on the federal program:
Subject: Special Education Cluster (IDEA) - Reporting
Federal Agency: Department of Education
Federal Programs: Special Education Grants to States, Special Education Preschool Grants
Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X
Fe...
FINDING 2023-007
Information on the federal program:
Subject: Special Education Cluster (IDEA) - Reporting
Federal Agency: Department of Education
Federal Programs: Special Education Grants to States, Special Education Preschool Grants
Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X
Federal Award Numbers: 19611-022-PN01, 20611-022-PN01, 21611-022-PN01, 22611-022-PN01,
22611-022-ARP, 23611-022-PN01, 20619-022-PN01, 21619-022-PN01, 22619-022-PN01,
22619-022-ARP, 23619-022-PN01
Pass-Through Entity: Indiana Department of Education
Compliance Requirement: Reporting
Audit Findings: Material Weakness, Qualified Opinion
Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative
complied with the reporting requirements. The Cooperative had not designed or implemented adequate
policies or procedures to determine that requests for reimbursement were submitted accurately and
agreed to supporting documentation. There was a documented oversight, review, and approval process in
place; however, the Cooperative did not adequately ensure that proper procedures were followed.
Context: The School Corporation is a member of the Greene-Sullivan Special Education Cooperative
(Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs
and spent the federal money on behalf of all its members. As the grant agreements were between the
Indiana Department of Education (IDOE) and each member school, the School Corporation was
responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate
oversight performed by the School Corporation in order to ensure compliance with the Reporting
compliance requirement.
The School Corporation did not have internal controls in place to ensure that the Cooperative complied
with the reporting requirements. The Cooperative had not designed or implemented adequate policies or
procedures to determine that requests for reimbursement were submitted accurately and agreed to
supporting documentation. There was a documented oversight, review, and approval process in place;
however, the Cooperative did not adequately ensure that proper procedures were followed. For fiscal year
2022, 51 Reimbursement Reports were tested. 14 Reimbursement Reports could not be traced to unit
ledgers for expenditures, and 21 Reports did not have appropriate supporting documentation. For fiscal
year 2023, 23 Reimbursement Reports were tested. Three Reimbursements Report did not agree to
supporting documentation, and key line items could not be verified.
The lack of internal controls and noncompliance were systemic issues throughout the audit period.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding
and will take the following corrective action:
1 – Greene Sullivan Special Education Cooperative will implement a procedure that includes the
requirement of proper documentation for all reimbursement requests, such as the detailed history report
for each request submitted. The Director will then review each request prior to submission.
Responsible party and timeline for completion:
Mark A Baker, Superintendent
Effective April 2024