Finding Text
Finding 2025-004 Information on the federal program: Title I, Part A, Assistance Listing Number 84.010 – Grant Period 7/1/24-6/30/25 Criteria or specific requirement: The District authorized expenditures under this grant program; however, supporting documentation was not provided to verify compliance with grant requirements. Condition: There were instances in which payroll timesheets and resolutions authorizing payroll expenses were not available for review at the time of audit. Questioned Costs: Unknown. Context: The District was unable to present required grant documents at the time of audit. Effect: The absence of supporting documentation may result in noncompliance with the allowable cost requirements under the grant agreement, as well as resulting in a risk that grant funds could be used for ineligible activities. Additionally, insufficient documentation may lead to inaccurate or improper reporting under the grant reporting requirements. Cause: Controls were insufficient to ensure all required eligibility determinations and supporting documents are properly maintained and available for audit review. Recommendation: The District should ensure that all payroll timesheets and resolutions authorizing payroll expenses are available for review at the time of audit. Management’s Response: The District will develop and implement a process to ensure records are properly maintained.