Audit 382037

Criteria - The District is responsible for the design and implementation of internal controls over federal programs in order to prevent or detect and correct misstatements in the financial statement as well as ensure program compliance. Condition - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Questioned Costs - None Context - Exceptions were noted in three of the forty items tested. Effect - Unallowable/unapproved expenditures could be charged to the grant. Cause - Lack of oversight over the program. Recommendation - The District should take steps to ensure its internal control procedures are being followed at all times. Management's response - Management agrees with the finding.