Audit 389783

Allowable Costs Federal Program Information Funding Agency: U.S. Department of Education Title: 21ST Century Community Learning Centers AL Number: 84.287 Criteria Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. (2 CFR section 200.430(g)) Condition The Cooperative had two transactions that did not have adequate support. Questioned Costs None. Context We noted one transaction had subrecipient time sheets that were not reviewed by the site monitor and the subrecipient reimbursement check was not approved by the Cooperative’s board. We also noted one instance of a subrecipient reporting hours based on estimated hours instead of actual hours worked. Effect The Cooperative did not properly monitor the subrecipients’ supporting documentation, which could lead to noncompliance. Cause During our testing of the Cooperative’s internal controls, it was noted that proper controls were not in place. Repeat Finding This is not a repeat finding. Recommendation The Cooperative should ensure controls are in place to properly review and monitor subrecipients’ reimbursement support. Management’s Response The Cooperative agrees with the recommendation and will ensure controls are in place to properly review and monitor subrecipients.