Finding 2077 (2023-002)

Finding 2023-002 Program Name – Title I Regional Assistance (ALN 84.010) Pass-through Entity ¬– Macomb Intermediate School District Finding Type – Period of Performance (Material Weakness) Criteria – Expenditures must be recorded in the proper period as incurred Condition – The district included a prepayment of an expenditure applicable to the subsequent period in the current period draws. Questioned Costs – $32,000. Context – The audit finding appears to be an isolated incident as no other similar incidents were identified during audit procedures. Cause/Effect – $32,000 of excess expenditures not applicable to the current period. Recommendation: We recommend that the District has a responsible party who has knowledge of the grant review the transactions prior to approval.