Finding Text
Federal Program
Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027)
Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance
Criteria
To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval
of expenditures.
Condition
The County was unable to provide evidence that certain grant expenditures had department head approval.
Questioned Costs
None
Context
Six disbursements were selected for testing. Two disbursements did not have documentation of required
department head approval.
Cause
The County does not have sufficient procedures in place to ensure all expenditures have proper approval.
Effect
There is an increased risk of unallowable costs being charged to grants.
Repeat Finding
Yes. Prior audit finding 2020-004
Recommendation
The County should review their policies and procedures for grant expenditures.
Views of Responsible Officials and Planned Corrective Actions
The County agrees with the recommendation and will review its policies and procedures.