Finding Text
8. Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when someone other than the requestor of the purchase or preparer of the report are reviewing the supporting documentation pertaining to each compliance area and signfying such a review with a signature. '9. Condition Out of 28 vouchers reviewed in relation to Title I expenditures, 16 did not feature an approving signature by a department head upon receipt of the goods or services, despite featuring an approved purchase order. Addtionally, out of 4 quarterly reports reviewed, 1 did not feature evidence of review and approval. '10. Questioned Costs N/A '11. Context Invoices paid with grant funding should be signed by a department head or another supervisory level employee to ensure that the purchase has been reviewed upon receipt of the goods or services and is for allowable grant activities. Additionally, copies of reports with signification of review by someone other than the preparer prior to filing should be maintained. '12. Effect Potential misuse of grant funding and errors in reporting to funding agencies may not be caught leading to potential improper reimbursements to the District. '13. Cause Failure to implement a control structure with appropriate significations of approval/review of invoices upon receipt of goods or services prior to payment and reports prior to submission to funding agencies. 14. Recommendation The District should institute a control structure where grant invoices are reviewed upon receipt of goods or services for allowable activiites and costs prior to disbursement of payment. Additionally, personnel other than the preparer should review and approve grant reports prior to submission to funding agencies. Copies of these signed reports should be retained. 15. Management's response The District will evaluate the procedures in place to ensure proper course of action is taken with respect to Title I.