FINDING 2023-006
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls, which
would include proper segregation of duties, that would likely be effective in preventing, or detecting a...
FINDING 2023-006
Finding Subject: Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls, which
would include proper segregation of duties, 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 one employee without documentation to support an oversight or review
process in place to prevent, or detect and correct, errors. In addition, because the unit was unable to
provide supporting documentation for the information contained in the six reports submitted during the
audit period, three of these reports contained errors.
Contact Person Responsible for Corrective Action: Kelly McPike
Contact Phone Number:765-689-9131
Views of Responsible Official: We concur with the finding
Description of Corrective Action Plan:
An effective internal control will be developed to ensure supporting documentation is used and retained
for all required reports submitted on behalf of the Education Stabilization Program Funds. The reports will
be compiled, prepared, and submitted by more than one employee to support any possible oversight or
errors.
Anticipated Completion Date: April 2024