FINDING 2024-004
Finding Subject: COVID-19 – Education Stabilization Fund - Reporting
Summary of Finding:
The school corporation had not designed or implemented a system of internal controls to ensure that
the Elementary and Secondary School Emergency Relief (ESSER) annual data reports (Reports)
were complete and accurately submitted. The reports were prepared by the Director of Business
Affairs without a documented oversight, review or approval process in place to prevent, or detect and
correct, errors.
It is recommended that the school corporation’s management establish internal controls to ensure
compliance with the grant agreement and Reporting compliance requirement. Any and all future
ESSER reports submitted in Jotform should document an oversight, review or approval process by
someone other than the Director of Business Affairs.
Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs
Contact Phone Number and Email Address: (812) 443-4461 / szaboj@clay.k12.in.us
Views of Responsible Officials:
We concur with the finding.
Description of Corrective Action Plan:
When completing data reporting, as requested by the state, for federally funded emergency relief
grant funding, the Director of Business Affairs will compile the data necessary to complete the
reporting. The data will then be presented to the appropriate member of corporation management for
review – data related to student enrollment, eligibility, or other information will be presented to the
corporation Data Coordinator. Data related to employee positions, or other employment related data,
will be presented to the Director of Human Resources. All other data, including but not limited to
corporation financial data, will be presented to the Assistant Superintendent.
Anticipated Completion Date:
Immediately, upon next required data submission for Education Stabilization Fund reporting.