Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.
Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.
Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.
Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.
Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.
Finding Type Material Weakness in Internal Control Over Compliance and Noncompliance with
Laws and Regulations and Other Matters (Uniform Guidance)
Criteria The District is required to provide an accurate listing of federal grants to prepare the
District’s Schedule Expenditures of Federal Awards.
Condition During the audit, the District provided a listing of federal grants that was incorrect
to the District’s external auditors. By doing this the District’s federal grants listing
was incomplete and incorrect causing the auditor’s preliminary major program
determination to be incorrect. If this was not discovered by the District’s external
auditors, the incorrect major program would have been tested creating an audit
failure.
Questioned Costs None
Cause The District had multiple mispostings in the federal award accounts which affected
the District’s preliminary Schedule Expenditures of Federal Awards.
Effect Without the correct federal expenditures listing, there is a risk that a major program
would be missed.
Recommendation We recommend that the District review the federal revenue accounts compared to
the District’s Grant Auditor Report, Berrien RESA report, and other federal grant
documents while preparing the District’s Schedule Expenditures of Federal Awards.
The District should also compare the District’s federal expenditures in the District’s
general ledger. Any reconciling items between the revenue and expenses should be
reconciled and accounted for.
District’s Response The District plans on reviewing federal revenue accounts with the District’s Grant
Auditor Report, Berrien RESA report, and other federal grant documents and
reconcile to federal grant expenditures in the District’s general ledger when
preparing the District’s Schedule of Federal Awards.
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.