Finding Text
Criteria – As per the Michigan Department of Education, payments for expenditures related to the programs are on a reimbursement basis only.
Condition – During our review of cash drawdowns performed during the year, it was noted that the current year grant expenses which were adjusted against the excess drawdowns from the previous year was not considered in reconciliation of grant expenses and drawdowns, resulting in funds being requested in excess of the program expenses.
Questioned Costs – Unknown
Cause/Effect – Due to staffing constraints during the year, drawdowns were not reconciled in a timely manner. As a result the School District was not in compliance with the cash management requirements as specified by the Michigan Department of Education.