FINDING 2023-002
Finding Subject: COVID-19 – Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls,
which would include appropriate segregation of duties, that would likely be effective in preventing...
FINDING 2023-002
Finding Subject: COVID-19 – Education Stabilization Fund - Reporting
Summary of Finding:
The School Corporation had not properly designed or implemented a system of internal controls,
which would include appropriate 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 the Assistant Superintendent without an oversight or review
process in place to prevent, or detect and correct, errors. Furthermore, the reported data on two of the
reports could not be traced back to records that accumulate or summarize the data; therefore, the
accuracy and completeness of the reports could not be verified.
Contact Person Responsible for Corrective Action: Jim Diagostino, Superintendent, and Lori Bennett,
Treasurer
Contact Phone Number: 317-539-9200
Views of Responsible Officials: We agree with the finding.
Description of Corrective Action Plan:
The Superintendent, or designee, will prepare the annual data reports to be reported to the IDOE by
using records that accumulate or summarize the data. Prior to the submission of the reports, the
Treasurer will review the records and annual data report. The Treasurer will initial and date a hard copy
of the report to ensure accuracy and completeness.
Anticipated Completion Date: March 31, 2024