Finding 2023‐002
Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting
Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana
Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but
was not l...
Finding 2023‐002
Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting
Summary of Finding: The School Corporation was required to submit an annual data report 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.
The School Corporation submitted two reports during the audit period; however, a single employee
prepared and submitted the reports without evidence of a review or oversight process in place to prevent
or detect and correct errors for the first report submission.
Additionally, for the ESSER I Year 2 reporting, the ‘Total Mandatory Subgrant Amount Expended in Current
Reporting Period’ was not supported by the School Corporation's records. Actual expenditures from a
provided report did not agree to the amount submitted for the Annual Performance Reporting.
The key line item ‘Total Mandatory Subgrant Amount Expended in Current Reporting Period’ for the ESSER
I Year 2 report was determined to be overstated by $80,342.
Contact Person Responsible for Corrective Action: Whitney Kuszmaul, District Treasurer & Tiffany Grant,
Grant Coordinator
Contact Phone Number and Email Address: (765) 342‐6641
Whitney.Kuszmaul@msdmartinsville.org & Tiffany.Grant@msdmartinsville.org
Views of Responsible Official: We concur with the finding.
Description of Corrective Action Plan: The Grant Coordinator works to collect the data from a couple
different sources. The staff report information comes from our Payroll/HR department, the CE
information comes from our Reporting Specialist and the financial data comes from District Treasurer.
The Grant Coordinator requests a detailed report for the appropriate period and break down the
detailed report by project/report categories. All of this information is then recorded in the DOE data
sheet and is reviewed and tied back to the detailed reports provided by the District Treasurer. After
review, the Grant Coordinator and the District Treasurer initial/sign off on the DOE data sheets. The Jot
Form confirmation is retained with the DOE data sheets and supporting reports/documentation.
Anticipated Completion Date: February 2024