Finding Text
FINDING 2023-004
Information on the federal program:
Subject: COVID-19 Education Stabilization Fund - Internal Controls
Federal Agency: Department of Education
Federal Program: Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and
Secondary School Emergency Relief (ESSER II), and Elementary and Secondary School Emergency Relief
(ESSER III) Fund
Assistance Listing Number: 84.425D, 84.425U
Federal Award Number: S425D200013, S425D210013, S425U210013
Pass-Through Entity: Indiana Department of Education
Compliance Requirement: Reporting
Audit Finding: Material Weakness, Qualified Opinion
Criteria:
2 CFR 200.302(b) states in part:
"The financial management system of each non-Federal entity must provide for the following:
(2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in
accordance with the reporting requirements set forth in §§ 200.328 Financial reporting . . . ."
34 CFR 76.722 states:
"A State may require a subgrantee to submit reports in a manner and format that assists the State in
complying with the requirements under 34 CFR 76.720 and in carrying out other responsibilities under the
program."
Condition: The School Corporation did not have a review control in place to ensure the annual data report
was reviewed by someone other than the preparer and that the report was submitted timely.
Cause: There were not sufficient internal controls in place to ensure the Annual Data Report was submitted
by the Indiana Department of Education’s deadline.
Effect: The Annual Data Report required to be submitted during fiscal year 2021 was not submitted.
Questioned Costs: There were no questioned costs identified.
Questioned Costs: There were no questioned costs identified.
Context: The Annual Data Report for the period of July 1, 2021 to June 30, 2022 was due to the Indiana
Department of Education (IDOE) by April 7, 2023. The School Corporation did not submit the report.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management review internal controls around the preparation, review,
and submission of the Annual Data Reports to verify reports are submitted timely. We recommend someone
other than the preparer of the report perform a documented review prior to submission to validate the
accuracy and completeness of the data submitted.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding
and has prepared a corrective action plan.