Finding Text
Criteria or Specific Requirement – A portion of the SLFRF ARPA Scholarship program was to provide funding for CCAP losses incurred for Boulder County Children. Management is required to ensure that there are sufficient internal controls in place over expenses charged to the SLFRF program. This includes internal controls that ensure that reports used in determining expenditures are complete, accurate, and compliant with the program.
Conditions – Documentation used for calculating expenditures was not accurate.
Context – During our testing of allowable costs and activities, we reviewed reports used for CCCAP loss calculations. We selected six of nineteen locations to verify the Boulder County resident percentage used for allowable expenditures. The six locations accounted for 82% of all students. We noted the number of students did not agree between the reports used for the calculations and the support provided. However, the errors resulted n more expenses being allowable; as a result, there are no questionable costs.
Cause – Controls were not in place to ensure correct data was gathered to provide for accurate reporting.
Effect – Reports submitted were inaccurate.