Finding Text
SA-2023-004 – SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund
SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures.
CONDITION: The District reported significant amount of items as equipment and real property that should not have
been reported as such.
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 categorizations of 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.