Finding 972462 (2023-002)

2023-002 Federal Expenditures Processes Criteria: The District should ensure all payments made on behalf of the District, including re-occurring, perpaid expenditures utilities, credit payments - be presented in the listing of Board warrants for approval. Quotes on expenditures over $10,000 to $25,000 should be documented, and available for documentation support. Expenditures of the District should be presented at the Board meeting as required under WY School statues, purchasing should be followed to ensure to best price purchased. Condition and context: During our testing of expenditures, we noted that: 1. The payment of the credit card amounts involving travel were not approved at the Board level. 2. Purchases over $10,000 did not have quotes - for adequate purchasing solicitation for competitive pricing. Cause: The District had changes in key pertinent positions and had new employees. The District should ensure training and employees be uploaded on required Federal documentation. Recommendation: The District should continue to have Federal, General and State trainings in fiscal management to ensure approval and documentation are maintained. Responsible Official's Response: See last page for management's response are prepared on District letterhead.