2025-002 Coronavirus State and Local Fiscal Recovery Funds ALN 21.021 (Material Weakness) Condition Charges posted to the general ledger were not reviewed and compared to the list of approved obligations. Criteria Reviews of expenditures charged to the program should be reviewed by the program director. Cause While obligations to the grant were properly reviewed and approved, there was no review of the transactions as was recorded in the general ledger. Effect Items were coded in the general ledger incorrectly and not caught prior to the audit. Perspective Information 1 of the 6 tested. Recommendation While invoices should be reviewed by the program director to ensure proper coding to the grant, a full review of charges to the grant in the accounting system should be reviewed periodically. View of Responsible Officials In FY26, the Finance Officer has started reviewing our grants at the end of the month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and make them inactive. This causes a warning message when the data entry person tries to make an entry. Grants that have been depleted are deactivated so that no more expenditures can be charged against them. We are also increasing the frequency of reviewing accounting entries for accuracy. These measures will minimize mis-posting expenditures and should reduce the need for Adjusting Journal Entries in the future.