Finding Text
Finding: The District was unable to provide expenditure information for the program. Criteria: The May 2024 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements – Allowable Costs and Activities-states, “Be adequately documented.” Condition: The District was unable to provide documentation of the high cost claims submitted to the state for reimbursement. Therefore, there was no information to test for allowable activities and allowable costs. Cause: The District has had significant turnover in the Business Office and in the Special Education Department. Effect: Unallowable activities or costs may be charged to the program. Questioned costs: $524,494, refer to Finding 2024-011. Context: The District expended $524,494 for high-cost claims which is 100% of the reimbursement from the state. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the District establish procedures to ensure expenditure reports and submissions for programs are documented and filed to be retrieved by District personnel even if the preparer is not available.