Finding 515592 (2024-006)

Finding Number 2024-006: Criteria or specific requirement: The District should maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards in accordance with 2 CFR 200.302(b)(3). Condition: The District did not maintain records that contain information necessary to identify Federal expenditures supported by source documentation. Questioned Costs: $5,200 Context: A Federal grant expenditure was claimed twice on the same grant expenditure report. Effect: Due to the same Federal grant expenditure being double-reported on the same grant expenditure report, actual grant expenditures were overstated. Cause: The same Federal grant expenditure was claimed twice (on two different line items) in the final grant expenditure report. Recommendation: The District should always maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal expenditures. All records must be supported by source documentation. Management's Response: The District will work to ensure that records are maintained that sufficiently identify the amount, source and expenditure of Federal funds for Federal awards. Grant expenditure reports will be reviewed to make sure Federal award expenditures are not double-reported.