Finding Text
District officials should maintain internal controls ensuring all disbursements are supported by proper supporting documentation, including a unique vendor invoice and shipping documents for goods received. District expenditures totaling $46,700 for classroom furniture and equipment and $5,663 for laptops were made in duplicate and lacked proper supporting documentation. Although these payments represent unallowable costs under the grant program, the District included the duplicate payments in program costs reported on the grant expenditure reimbursements report. The District issued duplicate payments in three instances. The extra payments were based on an order acknowledgement, a double billing by the vendor, and an invoice paid by both the District and a pass-through entity. The District was able to recover $46,700 and is discussion with the subrecipient to recover the remaining $5,663. The District did not detect duplicate payment for the effected purchases and reported unallowable program costs on expenditure reimbursement request reports. The District did not match purchase order numbers or packing slips prior to processing the duplicate vendor invoice for payment.