Finding Text
Finding 2022-003 Program Name ? GSRP State Fiscal Recovery Funds (ALN 84.425) Pass-through Entity ?? Macomb ISD Finding Type ? Cash Management (Material Weakness) Criteria ? Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts for payroll related expenditures were requested before they were actually incurred. Condition ? The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs ? $1,982 Context ? Subsequent to the final draw request, the District posted journal entries to remove 147c retirement expenses that were accrued. This resulted in a reduction of total GSRP expenses that caused the grant revenues to be greater than expenses. Cause/Effect ? The District requested cash in excess of expenditures in the amount of $1,982. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made.