Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L.Reporting", requires the District to maintain accurate accounting records for grant expenditures. Condition: The District did not comply with the requirements of filing quarterly reports that support the accounting records for 3/31/22 quarterly report. Questioned Costs: $6,920. Context: The District claimed $6,920 of expenditures on the 3/31/22 quarterly report that we could not locate supporting documentation for. Effect: The District claimed expenditures on their 3/1/22 quarterly report and were reimbursed for the $6,920 on 4/22/22. Cause: The District claimed expenditures that did not support accounting records. Recommendation: We recommend that management review its policies and procedures and implement changes to strengthen internal control over federal reporting. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.