Finding Text
Criteria: The District's management should implement internal controls over reconciliations of grant activity to ensure accurate federal draw downs. Condition: During the course of our audit, we noted instances where internal controls were not properly implemented to ensure accurate grant reconciliations. Incorrect amounts were used in the federal grant worksheet. Cause: The District failed to properly reconcile and review the internal federal grant worksheet to ensure accuracy. Effect: As a result of this condition, the internal federal grant worksheet is not accurate. Recommendation: We recommend the District implement additional controls and procedures to ensure that the internal federal grant worksheet is prepared and reviewed accurately.