FINDING 2023-005
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls that
would likely be effective in preventing, or detecting and correcting, noncompliance. The School
Corporatio...
FINDING 2023-005
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls 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.
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 the Assistant Superintendent and reviewed by the Treasurer prior to submission.
However, this review process was not effective and did not detect and allow correction of errors prior to
submission.
All six of the submitted reports were selected for testing. Four of the reports were 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 the accuracy of the reports.
The lack of controls was systematic throughout the audit period. The noncompliance was isolated
to the four reports identified above.
The auditors recommended that management of the School Corporation establish a proper system of
internal controls and develop policies and procedures to ensure reports are supported by the ledgers or
reports used to complete the report
Contact Person Responsible for Corrective Action: Rolland Abraham
Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us
Views of Responsible Officials: We concur with the finding.
Description of Corrective Action Plan:
The School Corporation is required to submit annual data reports to the Indiana Department of Education
(IDOE) via JotForm, a form/report builder. Data to be submitted includes, but is not limited to, current
period expenditures, prior period expenditures, and expenditures per activity. The annual data reports
will be complied/prepared by the Treasurer and the Assistant Superintendent to ensure the reports are
supported by the corporation’s financial data. The JotForm will be reviewed by the Superintendent prior to
submission.
Anticipated Completion Date: 2/21/2024