Finding Text
2022-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The District does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor?s Recommendation: We recommend that the District work on written policies and procedures over grants and grant expenditures. Grantee Response: The District will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.