FINDING 2023-008
Finding Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking
Summary of Finding:
There was a material weakness, in that the School Corporation had not properly designed or
implemented a system of internal controls, including appropriate seg...
FINDING 2023-008
Finding Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking
Summary of Finding:
There was a material weakness, in that the School Corporation had not properly designed or
implemented a system of internal controls, including appropriate segregation of duties, that would likely
be effective in preventing, or detecting and correcting, noncompliance. There was no oversight or
review process in place to ensure monitoring of each required set aside within the Title I grant. The
School Corporation did not provide documentation to show that set aside obligations were met or not
met. The School Corporation did not have an oversight process in place to ensure that expenditures
for vendors were posted to the correct fund, account and object codes and reported correctly on the
Form 9 so that the IDOE could complete MOE calculations based on Form 9 data.
Contact Person Responsible for Corrective Action: Rachel Moore
Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us
Views of Responsible Officials:
Management concurs with the finding.
Description of Corrective Action Plan:
The Title I grant will be prepared and managed by the Grant Coordinator. The Treasurer will review
and monitor the required set asides within the Title I grants to ensure obligations are met or transferred
to the next grant award if not met. An internal sign-off form will be created and implemented to
document the secondary review of the grant data.
All vendor claims will be prepared by the Grant Coordinator or the Treasurer and reviewed for accuracy
by a second person, with both signing the claims to document the review, to ensure that all expenditures
are reported correctly on the Form 9 for accurate calculation of MOE data by the DOE.
Anticipated Completion Date:
The projected date of completion is April 2024.