Finding 1081397 (2023-001)

Program: U.S. Department of Education; Passed through Alabama Department of Education; Title I Part A, Assistance Listing #84.010, for 10/1/2022 through 9/30/2023. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2022-003 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. The recommendation was completed prior to September 30, 2023. View of Responsible Officials: The Board and management agree with this finding.