Finding Text
Federal Program: Education Stabilization Fund (AL 84.425U) Allowable Activities/Costs Criteria: A system of internal controls requires entities to have controls in place to ensure approval of all transactions. Condition: We noted during testing, the District did not follow their disbursement procedures on 17 out of 18 non-payroll transactions tested. Questioned Costs: None. Context: 23 transactions were selected from a population of 225. The sample is not statistically valid. Effect: There is an increased risk of charging unallowable transactions to the grant. Cause: The District does not have controls in place to ensure all non-payroll transactions are being approved. Repeat Finding: No. Recommendation: The District should follow their cash disbursement procedures. Views of Responsible Officials: The District agrees with the recommendation.