Finding Text
Special Tests and Provisions Significant Deficiency in Internal Control and Noncompliance Criteria: Valley of the Sun School Properties Four (the Project) is required to use project funds for reasonable operating expenditures for the Project. Condition: During testing performed, we identified one out of 17 expenditures that was related to another project. Cause: Due to an oversight by the Project, it paid for an expenditure for another project. Effect: The Project is not in compliance with the guidelines under the terms of the program. Questioned Costs: $51 Context/Sampling: A nonstatistical sample of 17 out of 179 expenditures were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: Reimburse the Project for amounts paid for another project. Views of Responsible Officials: Management agrees.