FINDING 2024-003
Finding Subject: Education Stabilization Fund – Reporting
Summary of Finding: Finding 2024-003 indicates a failure to design, nor implemented, a system of internal control to
ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) annual data collection reports were
completely and accurately submitted. As a result of these inadequate internal control systems, the corporation did not
prevent, detect, and/or correct errors prior to submission. It has been recommended that a system of internal control be
implemented which would include multiple individuals with a segregation of duties. This system should include signatures
of each person involved along with their role in the internal control system process.
Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent
Contact Phone Number and Email Address: 812-866-6244 (o), 812-599-0627 (c), jwatson@swjcs.us
Views of Responsible Officials: We concur with this audit finding.
Description of Corrective Action Plan:
Action taken to remedy finding 2024-003 includes, but is not limited to, the following:
Beginning immediately, the grant coordinator will prepare the reports for any future ESSER reports.
The reports prepared will be shared with Assistant Treasurer 1 for the initial review. Assistant Treasurer 1 will
complete his/her review, adding comments and suggestions as needed.
If corrections to the report are required:
o Assistant Treasurer 1 and/or Assistant Treasurer 2 will decline to sign and discuss the changes
needed with the grant coordinator.
o The Grant Coordinator will then create a second DocuSign Envelope, with the needed corrections
and begin the process again.
If no corrections are needed, the Chief Financial Officer, designated as monitor, will confirm that both the
Food Service Director and Assistant Treasurer reviews have been completed and indicates as such via
eSignatures.
Anticipated Completion Date: March 1, 2025