Finding 522617 (2024-006)

Condition: The District claimed costs in the amount of $112,669 for technology equipment. In examining backup documentation, invoices amounting to $90,539 we provided. Criteria: The District must have internal controls I place to ensure that amounts claimed on cost reimbursement grants are appropriate. Cause: The District does not have appropriate controls in place to ensure that amounts claimed for reimbursement are appropriate and match documentation. Effect: The District could have charged costs to the program that were not legitimate. Questioned Costs: $22,130 Recommendation: The District should implement internal controls over grant claims which verify that amounts being claimed match accounting records and supporting documentation. Views of Responsible Officials: See attachment for District’s corrective action plan.