Finding 1167741 (2024-003)

Condition and Context: Reimbursement claim form/reports submitted to CDE or other granting/oversight agencies should be reconciled to the detailed transactions recorded in the general ledger prior to submitting such forms. The Business Manager should verify their records and any variances should be investigated and corrected on a timely basis. Reports and requests for reimbursement should be archived for future review. Criteria: The reimbursement forms should be reconciled to the detailed transactions recorded in the general ledger. The information reported on the reimbursement forms should be reviewed and verified for accuracy. Cause: The controls in place were not followed at times and the underlying expenditures requested for reimbursement were not reconciled to the general ledger. Copies of reimbursement requests and reports filed were not archived and available for review. Effect: The reimbursement claims could be incorrect if controls that are in place are not followed. Recommendation: Reimbursement claim forms/reports submitted for government grants should be reconciled to the detailed transactions recorded in the general ledger prior to submitting such claims. The claims also need to be traced to receipt and reports and submissions archived for future review. Response: The School District will review their current procedures along with this recommendation. Questioned Costs: None.