Finding Text
2022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expendituresfor the fiscal year.Condition: The District recorded expenditures totaling $9,999 from the ESSER grant funds as of June 30,2022.Cause: The District initiated the purchase order in March 2022; however the supplier did not perform thedelivery of goods until July 2022.Effect: Noncompliance with grants for seeking reimbursement of expenditures that was not for the reportingperiod requested.Recommendation: The District should develop process for establishing the recognition of expenditures for thereporting period.District?s Response: The District will monitor all purchase requests at the end of the fiscal year to ensure theyare recorded in the correct year.Responsible Person(s):Michelle Haese, Accounts Payable Coordinator