Finding 585208 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-17

AI Summary

  • Core Issue: There is a mismatch between the accounts used in the quarterly expenditure report and the budget.
  • Impacted Requirements: Expenditures should be recorded consistently in both the expenditure report and the budget.
  • Recommended Follow-Up: Review the general ledger to ensure expenses are coded correctly according to the budget.

Finding Text

Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the budget. Condition: It was noted that there was an inconsistency when comparing the expenditure report to the budget. Questioned costs: None. Context: The District claimed expenses on the 6/30/23 expenditure report in account 1000-3000 that should be recorded in account 2210-300 per the budget. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding errror was made when entering the expenditures into the general ledger and expenditure report. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management' response: The District will review the general ledger to the budget before submitting the expenditure reports.

Categories

Reporting

Other Findings in this Audit

  • 8763 2023-002
    Significant Deficiency
  • 8764 2023-003
    Significant Deficiency Repeat
  • 8765 2023-004
    Significant Deficiency Repeat
  • 8766 2023-005
    Significant Deficiency Repeat
  • 8767 2023-006
    Significant Deficiency Repeat
  • 585205 2023-002
    Significant Deficiency
  • 585206 2023-003
    Significant Deficiency Repeat
  • 585207 2023-004
    Significant Deficiency Repeat
  • 585209 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $582,149
84.367 Improving Teacher Quality State Grants $104,122
84.027 Special Education_grants to States $75,957
10.553 School Breakfast Program $67,664
10.558 Child and Adult Care Food Program $38,098
84.010 Title I Grants to Local Educational Agencies $31,246
93.778 Medical Assistance Program $22,594
84.048 Career and Technical Education -- Basic Grants to States $16,630
10.555 National School Lunch Program $15,948
10.559 Summer Food Service Program for Children $14,483
84.424 Student Support and Academic Enrichment Program $12,000
84.173 Special Education_preschool Grants $5,157
10.649 Pandemic Ebt Administrative Costs $628