Finding Text
Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The District did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ended June 30, 2025 was $782,363. Effect: There are no written policies in place to prevent the misuse of federal funds. Cause: The District was not aware of this requirement. Recommendation: The District needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Management's Response: We will complete and adopt appropriate policies as soon as possible.