Inadequate Controls Over Expenditures
Condition:
During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children
grant funds by the Regional Office of Education #56, we noted that six expenditures totaling
$52,005 did not have any supporting documentation. In addition, ...
Inadequate Controls Over Expenditures
Condition:
During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children
grant funds by the Regional Office of Education #56, we noted that six expenditures totaling
$52,005 did not have any supporting documentation. In addition, for those expenditures with
supporting documentation, none of the invoices were stamped “paid”.
During our testing of an additional sample of 40 expenditure transactions of the Regional Office
of Education #56 for purposes of testing controls over financial reporting, we noted the
following:
∙ No documentation was available for four expenditures
∙ No supporting invoices, but only purchase orders, were available for three expenditures
∙ One invoice was not stamped “paid”.
Plan:
We agree with the finding. Expenditures of federal funds will be more closely monitored, more
adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more
closely followed.
Anticipated Date of Completion:
June 30, 2025
Name of Contact Person:
Dr. Lisa Caparelli-Ruff, Regional Superintendent