Finding Text
2024-001 Current Year Findings
Reference Number 2024-001 – Significant Deficiency in internal control of financial reporting
Department of Education-Child Nutrition Cluster- FALN 10.553, 10.555, 10.559
Criteria: Purchase orders are required to be attached to all invoices presented for payment to be
completed under the provisions of Title 2 U.S. Code of Federal Regulations Part 200 Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance).
Condition: Expenditures were paid without prior approval on a purchase order.
Cause: Expenditures had been incurred when no purchase order had been initiated prior to
purchase.
Effect: Compliance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) was not achieved.
Recommendation: We recommend that the treasurer advise all staff that purchase orders must
be approved before expenditures are incurred.
Response: The District will implement procedures to ensure that purchase orders are completed
and approved before any purchases are made.