Finding Text
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.