Finding Text
Criteria: Reporting. The accounts used to record expenditures on the quarterly expenditure reports should match the budget. Condition: It was noted that there was an inconsistency when comparing the expenditure report to the budget. Questioned costs: None. Context: The District claimed expenses on the 6/30/23 expenditure report in account 1000-3000 that should be recorded in account 2210-300 per the budget. Effect: The expenditures were not recorded/reported consistently between the two reports. Cause: A coding errror was made when entering the expenditures into the general ledger and expenditure report. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management' response: The District will review the general ledger to the budget before submitting the expenditure reports.