Audit 388895

Criteria - Per the Uniform Guidance (2 CFR Part 200), all costs charged to Federal awards must be adequately documented and supported by the accounting records. Condition - During the audit we noted that the District claimed expenditures in excess of amounts that could be supported by the accounting records by $77,940. Questioned Costs - We identified $77,940 in known questioned costs in our audit. Context - The District's expenditures claimed on the grant exceeded expenditures on the general ledger by $77,940 primarily in Function 1000/Objects 100 and 200 and Function 2210/Object 300. Effect - The District is not in compliance with the Uniform Guidance and claimed expenditures that were unsupported and resulted in questioned costs of $77,940. Cause - The cause of the condition appears to be an oversight on the part of the District. Although the District has policies in place to review and approve expenditures and charge them to a designated source of funds code, this was not enforced throughout the fiscal year and documentation was not maintained that reconciled the expenditure claim to the District's internal accounting records.