2022-002- Accuracy of Reporting Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Reporting Finding Type: Material weakness in internal controls over compliance. Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: It was noted that reporting submitted to the State in June and December 2022 did not match the expenditures included in the District?s general ledger. Additionally, the reporting included inaccurate invoices. Cause of condition: Changes were made in QuickBooks after the reports were submitted to the State. Effect of Condition: As a result of this condition, the District?s required reporting was misstated. Recommendation: It is recommended that month and year-end reconciliations be performed in a timely manner in order to ensure all expenditures are being properly reflected in the reporting that is submitted.
2022-003- Accuracy of Reporting Expenditures Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Period of Performance Finding Type: Material weakness in internal controls over compliance Criteria: Management is responsible for accurately keeping track of expenditures charged to each grant to ensure grant funds are spent in the allowable period. Condition: During compliance testing, it was noted that expenditures were dated outside of the award period. Context: 6 transactions were charged to a grant after the grant award period ended. Cause of condition: The transactions were all obligated before the end of the grant award period, however, they were not spent. The District was attempting to comply with the previously communicated reports that they had submitted to the State that showed specific contract transactions for specific grants. After a phone call with the pass-through entity, the District was also under the impression that they wanted them to spend the rest of the grant down as quickly as they could and were lenient on the timeframe. The District had enough expenses under the same program that they were able to exchange expenses with another grant in order to be compliant with the grant period of performance. Effect of Condition: As a result of this condition, the District had to update reporting with appropriate expenditures after reports were submitted to the State. Recommendation: It is recommended that the District keeps track of the grant award period for each grant award and compares records monthly to ensure expenditures are within the period of performance.
2022-004- Payroll Records Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency in internal controls over compliance and noncompliance Criteria: Management is responsible for maintaining adequate records for salaries charged to federal awards that accurately reflect the work performed. These records must also support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or on a Federal award and non-Federal award. Condition: During compliance testing, it was noted that no adequate time and effort documentation was maintained for the employee being charged to the Federal award. Context: All 18 pay periods that were charged to the grants lacked adequate time and effort documentation. Cause of condition: The District was unaware of the requirement that salaries allocated to federal funds must have records that accurately reflect work performed. Effect of Condition: As a result of this condition, the District?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the District maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates if all salaries are charged to one grant.
2022-002- Accuracy of Reporting Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Reporting Finding Type: Material weakness in internal controls over compliance. Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: It was noted that reporting submitted to the State in June and December 2022 did not match the expenditures included in the District?s general ledger. Additionally, the reporting included inaccurate invoices. Cause of condition: Changes were made in QuickBooks after the reports were submitted to the State. Effect of Condition: As a result of this condition, the District?s required reporting was misstated. Recommendation: It is recommended that month and year-end reconciliations be performed in a timely manner in order to ensure all expenditures are being properly reflected in the reporting that is submitted.
2022-003- Accuracy of Reporting Expenditures Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Period of Performance Finding Type: Material weakness in internal controls over compliance Criteria: Management is responsible for accurately keeping track of expenditures charged to each grant to ensure grant funds are spent in the allowable period. Condition: During compliance testing, it was noted that expenditures were dated outside of the award period. Context: 6 transactions were charged to a grant after the grant award period ended. Cause of condition: The transactions were all obligated before the end of the grant award period, however, they were not spent. The District was attempting to comply with the previously communicated reports that they had submitted to the State that showed specific contract transactions for specific grants. After a phone call with the pass-through entity, the District was also under the impression that they wanted them to spend the rest of the grant down as quickly as they could and were lenient on the timeframe. The District had enough expenses under the same program that they were able to exchange expenses with another grant in order to be compliant with the grant period of performance. Effect of Condition: As a result of this condition, the District had to update reporting with appropriate expenditures after reports were submitted to the State. Recommendation: It is recommended that the District keeps track of the grant award period for each grant award and compares records monthly to ensure expenditures are within the period of performance.
2022-004- Payroll Records Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency in internal controls over compliance and noncompliance Criteria: Management is responsible for maintaining adequate records for salaries charged to federal awards that accurately reflect the work performed. These records must also support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or on a Federal award and non-Federal award. Condition: During compliance testing, it was noted that no adequate time and effort documentation was maintained for the employee being charged to the Federal award. Context: All 18 pay periods that were charged to the grants lacked adequate time and effort documentation. Cause of condition: The District was unaware of the requirement that salaries allocated to federal funds must have records that accurately reflect work performed. Effect of Condition: As a result of this condition, the District?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the District maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates if all salaries are charged to one grant.
2022-002- Accuracy of Reporting Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Reporting Finding Type: Material weakness in internal controls over compliance. Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: It was noted that reporting submitted to the State in June and December 2022 did not match the expenditures included in the District?s general ledger. Additionally, the reporting included inaccurate invoices. Cause of condition: Changes were made in QuickBooks after the reports were submitted to the State. Effect of Condition: As a result of this condition, the District?s required reporting was misstated. Recommendation: It is recommended that month and year-end reconciliations be performed in a timely manner in order to ensure all expenditures are being properly reflected in the reporting that is submitted.
2022-003- Accuracy of Reporting Expenditures Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Period of Performance Finding Type: Material weakness in internal controls over compliance Criteria: Management is responsible for accurately keeping track of expenditures charged to each grant to ensure grant funds are spent in the allowable period. Condition: During compliance testing, it was noted that expenditures were dated outside of the award period. Context: 6 transactions were charged to a grant after the grant award period ended. Cause of condition: The transactions were all obligated before the end of the grant award period, however, they were not spent. The District was attempting to comply with the previously communicated reports that they had submitted to the State that showed specific contract transactions for specific grants. After a phone call with the pass-through entity, the District was also under the impression that they wanted them to spend the rest of the grant down as quickly as they could and were lenient on the timeframe. The District had enough expenses under the same program that they were able to exchange expenses with another grant in order to be compliant with the grant period of performance. Effect of Condition: As a result of this condition, the District had to update reporting with appropriate expenditures after reports were submitted to the State. Recommendation: It is recommended that the District keeps track of the grant award period for each grant award and compares records monthly to ensure expenditures are within the period of performance.
2022-004- Payroll Records Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency in internal controls over compliance and noncompliance Criteria: Management is responsible for maintaining adequate records for salaries charged to federal awards that accurately reflect the work performed. These records must also support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or on a Federal award and non-Federal award. Condition: During compliance testing, it was noted that no adequate time and effort documentation was maintained for the employee being charged to the Federal award. Context: All 18 pay periods that were charged to the grants lacked adequate time and effort documentation. Cause of condition: The District was unaware of the requirement that salaries allocated to federal funds must have records that accurately reflect work performed. Effect of Condition: As a result of this condition, the District?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the District maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates if all salaries are charged to one grant.
2022-002- Accuracy of Reporting Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Reporting Finding Type: Material weakness in internal controls over compliance. Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: It was noted that reporting submitted to the State in June and December 2022 did not match the expenditures included in the District?s general ledger. Additionally, the reporting included inaccurate invoices. Cause of condition: Changes were made in QuickBooks after the reports were submitted to the State. Effect of Condition: As a result of this condition, the District?s required reporting was misstated. Recommendation: It is recommended that month and year-end reconciliations be performed in a timely manner in order to ensure all expenditures are being properly reflected in the reporting that is submitted.
2022-003- Accuracy of Reporting Expenditures Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Period of Performance Finding Type: Material weakness in internal controls over compliance Criteria: Management is responsible for accurately keeping track of expenditures charged to each grant to ensure grant funds are spent in the allowable period. Condition: During compliance testing, it was noted that expenditures were dated outside of the award period. Context: 6 transactions were charged to a grant after the grant award period ended. Cause of condition: The transactions were all obligated before the end of the grant award period, however, they were not spent. The District was attempting to comply with the previously communicated reports that they had submitted to the State that showed specific contract transactions for specific grants. After a phone call with the pass-through entity, the District was also under the impression that they wanted them to spend the rest of the grant down as quickly as they could and were lenient on the timeframe. The District had enough expenses under the same program that they were able to exchange expenses with another grant in order to be compliant with the grant period of performance. Effect of Condition: As a result of this condition, the District had to update reporting with appropriate expenditures after reports were submitted to the State. Recommendation: It is recommended that the District keeps track of the grant award period for each grant award and compares records monthly to ensure expenditures are within the period of performance.
2022-004- Payroll Records Federal Agency: U.S. Department of Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Program Year: 2022 Assistance Listing Number: 21.027 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency in internal controls over compliance and noncompliance Criteria: Management is responsible for maintaining adequate records for salaries charged to federal awards that accurately reflect the work performed. These records must also support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or on a Federal award and non-Federal award. Condition: During compliance testing, it was noted that no adequate time and effort documentation was maintained for the employee being charged to the Federal award. Context: All 18 pay periods that were charged to the grants lacked adequate time and effort documentation. Cause of condition: The District was unaware of the requirement that salaries allocated to federal funds must have records that accurately reflect work performed. Effect of Condition: As a result of this condition, the District?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the District maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates if all salaries are charged to one grant.