Finding 581980 (2023-004)

Federal program Education Stabilization Fund – 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Context Of the $4,391 reported as payroll expenses within the Special Education II category, $1,090 could not be identified and matched to specific expense transactions. Cause Recordkeeping was not sufficient to allow for the identification of associated transactions. Effect The $1,090 in expenses could not be tested for compliance with federal requirements. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Views of responsible officials See Corrective Action Plan.