Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. In addition, per subpart D (Post Federal Award Requirements), ? 200.302, the underlying accounts records must be adequately documented and consistent with the terms and conditions of the grant. Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Questioned Costs: $962. Context: The 6/30/22 expenditure report submitted for reimbursement resulted in questioned costs of $962. We identified one item claimed totaling $962, of which resulted in deviations from the approved budget. These transactions may still be allowable costs per the grant if the budget were able to be amended. Effect: Requested grant reimbursements resulted in costs that were not budgeted for resulting in questioned costs of $962. Cause: The District claimed $962 due to budgeting a 2130-400 account into a 1000-400 line. This caused the $962 to be claimed under 1000-400, when there were no expenditures in the respective account on the general ledger. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendation as presented. See Corrective Action Plan provided by the School District.