Finding Text
SA-2025-02 – SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM: 84.287 - Twenty-First Century Community Learning Centers SPECIFIC REQUIREMENTS: Reimbursement claims should be reviewed and approved by a second individual and that review documented with a signature and date. CONDITION: We noted in our testing of Twenty-First Century reimbursement claims were not being reviewed before being submitted. QUESTIONED COSTS: None CONTEXT: Reimbursements should be reviewed by a second individual. EFFECT: Without adequate controls in place to make sure claims are properly reviewed before being submitted, there exists the possibility of non compliance to the grant. CAUSE: This was caused by the absence of a documented review process. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted and documenting the review with a signature and date. VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review process to ensure grant claims are accurate and properly documented. To address this deficiency, the following actions will be implemented: Role assignment: The Business Manager will prepare and submit each federal grant claim, and the Fiscal Assistant will conduct a review before final submission. This role assignment will ensure both preparation and independent review are in place. Timing and Documentation: The review process will take place in the District business office, with detailed documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies. Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure consistency and adherence to compliance requirements. Timeline for implementation: New procedures will be established within the fiscal quarter, with training and full implementation scheduled by 3/1/2026