Finding 28864 (2022-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-06-29

AI Summary

  • Core Issue: Eleven expenditures did not match between the general ledger and grant reimbursement spreadsheets.
  • Impacted Requirements: Expenditures must align with the general ledger to prevent duplication or omission in reimbursement requests.
  • Recommended Follow-Up: Regular reconciliations and accurate coding in the general ledger are essential to ensure compliance and accuracy in grant requests.

Finding Text

Criteria: Expenditures used to support grant reimbursement requests should agree with amounts recorded in the general ledger accounting system. Condition and Context: In our testing of expenditures, we noted eleven expenditures selected from the general ledger accounting system by activity that did not agree to the spreadsheets used to support grant reimbursement requests. Cause: Staff use spreadsheets outside of the general ledger accounting system to track expenditures and make grant reimbursement requests. During the June 30, 2022 fiscal year, staff utilized the accounting system to better track grant revenues and expenditures by grant program. However, the breakdown of expenditures used on these spreadsheets did not always match the breakdown used when the expenditures were posted in the general ledger accounting system. Effect or Potential Effect: Expenditures could be duplicated, or eligible expenditures could be omitted from grant reimbursement requests. Recommendation: The coding of expenditures in the general ledger accounting system should reflect the amounts requested under each grant. Additionally, reconciliations should be performed regularly to ensure expenditures are not duplicated or eligible expenditures are not omitted from grant reimbursement requests. Responsible Official's Response: Processes have been put into place to make sure that variances do not occur. Any questions with allowable costs have been referenced in 2 CFR 200 subpart E used for a common procedure for all expenses. The executive director and office manager will review expenditures prior to the distribution of office expenses from among the funds, which will ensure accuracy before the request is made. This will also eliminate the number of correcting entries which need to be adjusted in the expenses.

Categories

Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 28862 2022-004
    Material Weakness Repeat
  • 28863 2022-005
    Material Weakness Repeat
  • 28865 2022-005
    Material Weakness Repeat
  • 605304 2022-004
    Material Weakness Repeat
  • 605305 2022-005
    Material Weakness Repeat
  • 605306 2022-004
    Material Weakness Repeat
  • 605307 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.264 National Farmworker Jobs Program $947,577
94.002 Retired and Senior Volunteer Program $93,413