Finding Text
Criteria: Reporting. The account used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Questioned costs: None. Context: Tied out all expenditure account numbers in the general ledger versus the 6/30/2025 expenditure report. Noted that the expenditure recorded in 2220-300 in the general ledger but were reported in 2230-300 in the expenditure report. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding error was made when entering the expenditures into the general ledger. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting.