Finding Text
SA-2023-003 – SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster
SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal
grant.
CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards.
The District made subsequent corrections.
QUESTIONED COSTS: None
CONTEXT: The finding is limited to this major program and the context noted in the condition.
EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the
schedule of expenditures of federal awards.
CAUSE: The District experienced significant turnover in the finance office.
RECOMMENDATION: We recommend grant expenditures are accurately reported.
VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and
recommendation and will direct staff to complete recommendation.