Audit 55534

Federal agency: Department of Education Federal program title: 21st Century Community Learning Centers CFDA Number 84.287 Award Period: 7/1/2021-6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements (the Uniform Guidance), section 200.403(g), requires that charges to Federal awards must be adequately documented. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: From a sample of forty general expenditures allocated to the program during the year, five selections lacked documentation of approval. Context: A sample of forty charges allocated to the program, totaling $7,078, were selected for audit from a population of general expenditures allocated to the program totaling $303,054. There were 5 charges that lacked sufficient documentation of review and approval per the Center?s policies. Questioned Costs: Known questioned costs total $951. Cause: Riverside Educational Center requires that supporting documentation be retained for expenditures allocated to federal funding sources, including approval of receipts and invoices. However, five of the incurred expenses on credit cards issued by the Center for procuring program supplies did not have proper approval for the charges on receipts. Effect: When adequate documentation is not retained and used to support the amount charged to the federal program, there is a risk that unsupported or inaccurate costs are being charged to the federal program. Recommendation: Proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of general expenditures to federal programs. The Center should develop a means to adequately track approvals for expenditures. View of responsible officials: Management is in agreement

Federal agency: Department of Education Federal program title: 21st Century Community Learning Centers CFDA Number 84.287 Award Period: 7/1/2021-6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements (the Uniform Guidance), section 200.403(g), requires that charges to Federal awards must be adequately documented. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: From a sample of forty general expenditures allocated to the program during the year, five selections lacked documentation of approval. Context: A sample of forty charges allocated to the program, totaling $7,078, were selected for audit from a population of general expenditures allocated to the program totaling $303,054. There were 5 charges that lacked sufficient documentation of review and approval per the Center?s policies. Questioned Costs: Known questioned costs total $951. Cause: Riverside Educational Center requires that supporting documentation be retained for expenditures allocated to federal funding sources, including approval of receipts and invoices. However, five of the incurred expenses on credit cards issued by the Center for procuring program supplies did not have proper approval for the charges on receipts. Effect: When adequate documentation is not retained and used to support the amount charged to the federal program, there is a risk that unsupported or inaccurate costs are being charged to the federal program. Recommendation: Proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of general expenditures to federal programs. The Center should develop a means to adequately track approvals for expenditures. View of responsible officials: Management is in agreement