Finding Text
Criteria: Allowable Costs/Activites Allowed: The District is required to reprot allowable costs/activities allowed based on the grant , the grant budget and for the period of the grant. Condition: The District did not submit accurate expenditure reports by claiming an expense that was obligated at year end. The District claimed an expense that was not paid by year end. This expense should have been recorded as an outstanding obligation. Questioned Costs: $10,169 in 1000-400 the District claimed an expense for an open purchase order that was not paid by year end. Context: The District claimed an expense that was not paid during the current year. Effect: The District overstated the grants expense by $10,169. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed only expenses that were paid during the current year. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditures reports are reviewed for allowable expenses and that all expenses claimed are for expenses paid during the year. Management response: The District will take the necessary steps to only claim allowance expenses on future expenditure reports.