Clatskanie School District

SA-2021-01 ? Significant Deficiency Federal Program: Elementary and Secondary School Emergency Relief Fund Specific Requirement: Expenditures being reimbursed through major program are made in accordance within grant compliance. Condition: It was noted during our testing of grant reimbursements that there was no evidence of review and approval of the reimbursement request.Questioned Costs: None Context: The finding is limited to this major program and the context noted in the condition. Effect: Without adequate controls or procedures in place to review reimbursement claims for accuracy, the possibility exists that expenditures may be improperly charged to a federal grant program. Cause: The District did not document the review of the grant reimbursements with a signature and date. Recommendation: We recommend the District implement review procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. District Management Response: The District will ensure that all future claims for reimbursement will be reviewed and approved prior to submittal.

The District will ensure that all future claims for reimbursement will be reviewed and approved prior to submittal. The District has less than 700 students and limited staff in the district office. Claims for all federal grants will be prepared by the Business Manager and will be approved by the Superintendent of Schools prior to submittal.

SA-2021-02 ? Significant Deficiency Federal Program: Child Nutrition Cluster Specific Requirement: Expenditures being reimbursed through major program are made in accordance within grant compliance. Condition: It was noted during our testing of grant reimbursements that there was no evidence of review and approval of the reimbursement request. Questioned Costs: None Context: The finding is limited to this major program and the context noted in the condition. Effect: Without adequate controls or procedures in place to review reimbursement claims for accuracy, the possibility exists that expenditures may be improperly charged to a federal grant program. Cause: The District did not document the review of the grant reimbursements with a signature and date. Recommendation: We recommend the District implement review procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. District Management Response: The District will ensure that all future claims for reimbursement will be reviewed and approved prior to submittal.

The District will ensure that all future claims for reimbursement will be reviewed and approved prior to submittal. The District has less than 700 students and limited staff in the district office. Claims for the Child Nutrition Cluster will be prepared by the Nutrition Manager and Business Service Food Manager and will be approved by the Business Manager prior to submittal.