Finding Text
Significant Deficiency: Grant Reporting. Condition: Expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. Criteria: Only allowable expenses paid within the grant period should be reported on the claim for reimbursement. Cause: Procedures are in place to reconcile grant expenses to amounts paid by grant period with the Districts fiscal year, but apparently these procedures were not followed. Consideration could be given to a grant coordinator to help alleviate the many duties of grant management placed on the Business Manager. Effect: The reimbursement reports will have to be corrected and the duplicate expenses will have to be repaid. Context: As discussed below, expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. The grant periods can be for fifteen months and extend into the Districts next fiscal year. During the current audit, we discovered two instances of duplicating grant expenses totaling $142,063. Recommendation: The procedures in place to reconcile grant expenses to grant year and within the Districts fiscal year should be followed. A grant coordinator position could help with timely grant management and accurate reporting. Views of Responsible Officials and Planned Corrective Actions: The District agrees with findings and the recommended procedures will be followed.