Finding Text
Federal Program: Twenty-First Century Community Learning Centers (AL 84.287); Reporting Criteria: Uniform Guidance requires all reports to be accurate. We noted during report testing that 1 of the 2 reports tested, the amount listed on the report submitted for reimbursement did not agree to the supporting documentation. Condition: There were 5 reports required to be submitted in FY23 for reimbursement. We selected 2 reports to test accuracy and we noted 1 of these reports that the supporting documentation was not accurate and contained expenditures that were not grant expenditures. Questioned Costs: N/A Context: Two reports were submitted from a population of five. The sample was not statistically valid. Effect: The District submitted a report that did not contain only grant expenditures. Cause: The District does not have controls in place to ensure all reports are submitted accurately. Repeat Finding: Yes. Prior Year Finding 2022-003. Recommendation: When reviewing reimbursement reports, prior to submission, the District should compare the report to the supporting documentation and not a summary report. Views of Responsible Officials: The Districts agrees with the recommendation and will review its policies and procedures.