Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged to the grant. Effect: There is potentital for expenditures that are not allowed to be charged to the grant. Questioned Costs Amount: Total questioned costs were $10,447. Perspective Information: Seven out of the total forty expenses did not contain evidence of review or approval. Repeat Finding: This is not a repeat finding. Recommentation: We recommend that expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See client's corrective action plan. Due to turnover is staffing, the Agency has contracted with Wipfli for accounting services. Bill.com has been implemented to be used as the accounts payable software so that all expenses and supporting documentation can be reviewed and approved by the Executive Director and a member of the Board of Directors through the software. Corrective action contact person: Accounting Support Specialist, Yaitzel Barrientos, (757) 995-9141 ybarrientos@weareace.org Completion Date: July 1, 2023