Finding 1167004 (2025-004)

Finding for IDEA Flow Through. Reporting: The accounts used to record expenditures in the general ledger and the quarterly expenditure report are inconsistent with the budgeted expenses. Condition: It was noted that an expense reported on the June 30, 2025 expenditure report was incorrectly coded. On the general ledger and the expenditure report the expense for $2,195 was coded to 1000-100 instead of 1000-300 as budgeted. Questioned Costs: None. Context: The District claimed an expense in an incorrect object code at June 30, 2025. Effect: The expenditures were not correctly reported on the expenditure report as per the budget. Cause: A coding error was made when entering the expenditures into the general ledget and expenditure report. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management response: The District will review the general ledger tot he budget before submitting the expenditure reports. When the District filed their final expenditure report on 8/29/2025, the District corrected the miscoding of this expense.