Finding Text
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.