Finding Text
2024-003: Controls Over Cutoff – COVID-19 Coronavirus State and Local Fiscal Recovery Funds
(“CSLFRF”) (Material Weakness Controls Over Compliance)
Condition:
During our review of CSLFRF expenditures, we noted approximately $2,577,622 of allowable costs that were
recorded in the wrong period.
Criteria:
The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of
Federal Awards.
Cause:
Procedures in place to ensure all expenditures are recorded in the proper period were not followed.
Effect:
Approximately $2,577,622 of allowable costs were recorded in fiscal year 2025 instead of fiscal year 2024.
Questioned Cost Amount:
N/A – the expenditures in question are allowable costs that were reported in the wrong fiscal year.
Perspective Information:
Five invoices were recorded in the wrong fiscal year.
Context:
Grant management and District management did not communicate about June 30, 2024 cutoff procedures.
Recommendation:
We recommend continued communications with all individuals involved in the grant process to ensure activity is
recorded in the proper reporting period.
Views of Responsible Officials and Planned Corrective Action:
The District uses an outside party to oversee grant management. District management will review work performed
by outside parties to ensure completeness and accuracy.