Finding Text
Internal control over compliance - Allowable Costs/Cost principles, Coronavirus State and Local Recovery Funds, CFDA No. 21.027, Grant No. SC-109204-02; SC-109573 and CW2255475 Material Weakness. Finding 2023-002 is applicable to the major program. As discussed in Finding 2023-002, disbursements were not properly substantiated. Because of the failure to maintain adequate support, review and approval on disbursements, expenses may be charged to the federal awards without support, or without approval of management. Procedures should require adequate documentation of disbursements, and the written approval of senior management.