FINDING 2024-005
Finding Subject:. 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 was
required to submit five annual data reports as outlined below.
Fund Applicable Reporting Period
ESSER I July 1, 2021 – June 30, 2022
ESSER II July 1, 2021 – June 30, 2022
ESSER III July 1, 2021 – June 30, 2022
ESSER II July 1, 2022 – June 30, 2023
ESSER III July 1, 2022 – June 30, 2023
All five annual data reports were selected for testing. Two of the five annual data reports did not include the correct
expenditure information. Specifically the ESSER II and ESSER III annual data reports with an applicable reporting period
of July 1, 2022, to June 30, 2023, did not include expenditure data for this period. Instead, the annual reports incorrectly
reported expenditures from the previous period of July 1, 2021 to June 30, 2022.
Contact Person Responsible for Corrective Action: Greg Elkins, CFO
Contact Phone Number and Email Address: (317) 485-3100, greg.elkins@mvcsc.k12.in.us
Views of Responsible Officials:
We agree with the finding.
Description of Corrective Action Plan:
Since the conclusion of the 2020-2022 SBOA audit, the CFO and Corporation Treasurer have archived numerous email
threads and other evidence of communication which documents the process for pulling ESSER financial data from the
Skyward Finance system and submitting the required reports. This documentation shows the CFO and Treasurer regularly
communicating, checking and rechecking the data, and verifying the timely submission of that data.
The school received periodic requests from the Indiana Department of Education, Office of Federal Grants asking it to
submit financial data for all ESSER funds. Originally, the data requests were submitted through JotForms which do not have
the capability of notifying any individuals other than the recipient. The school was required to create its own documents for
proof of submission and did so. In subsequent requests, IDOE provided Excel spreadsheets to be completed and returned electronically. Those emails and
spreadsheets have been curated by the school. The school has documented unclear instructions provided by IDOE, the
pass through agency. The school accepts responsibility to report grant activity for the federally required reporting periods
regardless.
The school will ask for explicit instructions from IDOE and reconfirm the reporting data required and time period(s) in
question. This additional layer of internal controls will be added to the process currently utilized by the CFO and Corporation
Treasurer.
The school has not expended any dollars from any ESSER fund since 2023.
Anticipated Completion Date: TBD based on when the next reporting submission is requested by IDOE (all
ESSER grants activities have ceased and the funds have been closed out locally.)