Finding 1168839 (2025-004)

Equipment. The required capital outlay log amounts had several capital outlay line items that did not match the cost recorded in the general ledger. No questioned costs. The capital outlay log contains 18 lines of capital outlay purchases from the ESF funds. There were four line items where the amount did not agree to the cost recorded in the general ledger. The capital outlay log does not represent an accurate representation of the capital outlay costs of the ESF grant. The grant secretary entered the per unit cost on the log instead of the total cost of the purchase. It is recommended, at year end, that the District should compare the capital outlay log to the general ledger to ensure the costs match. The Director of Finance or designee will review all capital outlay logs and reconcile them to the general ledger before year-end. In addition, training will be provided to grant coordinators to ensure they are completing the log correctly.