Finding Text
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 potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all 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 with this finding. See auditee’s corrective action plan.