FINDING 2023-001
Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera
Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount o...
FINDING 2023-001
Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera
Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount of up
to $31,920. This grant is a reimbursable grant through the Indiana Department of Homeland Security. The
period of performance was from January 1, 2023, to December 31, 2023. The Kosciusko County Sheriff's
Office ordered body-worn cameras and equipment on April 26, 2023. The invoice for the cameras and the
camera equipment was paid on July 14, 2023. The Kosciusko County Sheriff's Office then submitted a
Reimbursement Claim Form on September 11, 2023. The Reimbursement Claim Form shows the Sheriff's
Office incorrectly requested the full $31,920. They received $31,920 from the Indiana Department of
Homeland Security on September 27, 2023. However, the county had only spent $9,581 of the grant money
towards the body camera purchase. Therefore, there is a remaining balance in the fund of $22,339 as of
December 31, 2023. Due to the period of performance, the county should have reimbursed the Indiana
Department of Homeland Security $22,339.
On May 9, 2023, the Sheriff's Office grant administrator submitted a Program Report for the ILBC grant.
This report was filed without an implemented internal control or evidence of a review. The report was
completed and submitted by the Sheriff's Office grant administrator. The report incorrectly indicated that all
expenditures had been completed. As of the date of the submission, the county had not purchased the bodyworn
cameras and all federal funds had not been expended.
Contact Person Responsible for Corrective Action: Alyssa Schmucker
Contact Phone Number and Email Address: 574-372-2325 aschmucker@kosciusko.in.gov
View of Responsible Officials: We concur with the findings identified.
Description of Corrective Action Plan:
The Kosciusko Sheriff’s Office, grant coordinator will contact IDHS for instruction on how to return the
$22,339.00 and prepare a claim to be processed by the Kosciusko County Auditor’s office. The grant
balances are submitted each month by departments these are checked and confirmed by the Auditor’s
Office this one was overlooked in the review process. The person who applied for the grant no longer
works for the county. It is believed the new person handling the grants was not aware that this grant even
existed. The Grant Administrator(s) will have someone sign off on the grant report submissions and
forward all reports to the Auditor’s Office.
Anticipated Completion Date: It is anticipated that this will be completed as soon as the information to
return the funds is received from the state and the claim is submitted to the Auditor for payment. This claim
will be paid as soon as it is received. On or before 12/31/2024.