Finding Text
Finding Type Significant Deficiency in Internal Control Over Compliance and Noncompliance
with Laws and Regulations and Other Matters (Uniform Guidance).
Criteria The District is required to spend on allowable activities and related costs for which
expenditures have been incurred prior to making the request for grant monies.
Condition The District incurred the expenditures but was unable to bridge the accounting
records supporting the transactio ns requested by the auditor in a timely manner.
Questioned Costs None Context The District could not provide a general ledger detail or schedule identifying the
expenditures that were allocated towards the District’s federal grant draws when
requested. The District had the support in multiple places and it took some time to
get the support needed for the request.
Cause The District could not provide grant detail in a timely manner when requested by the
District’s auditors.
Effect Without the proper documentation, there is a risk expenditures were not properly
drawn for that grant.
Recommendation For each draw, the Business Office personnel should attach expenditure detail to
support the draw. By doing this the District would have support readily available
when it is requested. It should be noted, that the detail that eventually was provided
to the District’s auditors was in line with the grant activity related to the grant and
the draw.
District’s Response The District is improving their current policy for support for any federal draw is
immediately attached to the federal request. This will make the information readily
available when requested.