Finding Text
Expenditures charged to a Program are to be supported by adequate documentation. Documentation of expenditures charged to the Program could not be located. $15,139 of expenditures charged to the Program are questioned and are not included in the accompanying Schedule of Expenditures of Federal Awards. All expenditures charged to the Program in the total amount of $15,139 were audited for supporting documentation. Adequate supporting documentation could not be located for the entire expenditure amount. Expenditure testing on all other major programs revealed no other instances of inadequate documentation. The expenditure amount of $15,139 may be disallowed. Procedures are in place to ensure adequate documentation is obtained and general ledger coding and classification are achieved before charging any expenditure to a Program. Apparently in this one instance it was found not to be the case. Fairview SD 72 should ensure that all supporting documentation is in place and that proper expenditure coding and classification within the general ledger is achieved prior to claiming a Program expenditure. Fairview SD 72 agrees with the finding and has taken steps to obtain the adequate expenditure documentation. In fact, the adequate documentation has been properly obtained and the expenditure has been properly made.