Finding 10533 (2023-004)

Federal Program: Twenty-First Century Community Learning Centers (AL 84.287); Cash Management Criteria: Cash management requires all expenditures that are being submitted for reimbursement to be actual grant expenditures. 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. These expenditures were listed when submitted and the District received grant dollars for non-grant expenditures. Questioned Costs: None. Context: Two reports were submitted from a population of five. The sample was not statistically valid. Effect: The District submitted a reimbursement report for more than they should be reimbursed for. Cause: The District does not have controls in place to ensure all reports are submitted accurately. Repeat Finding: No. Recommendation: The District should implement controls to ensure all reports submitted for reimbursement, only contain actual grant expenditures. Views of Responsible Officials: The Districts agrees with the recommendation and will review its policies and procedures.