Finding Text
Supporting Documentation of Expenditures Federal Agency: U.S. Department of Education Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts Assistance Listing Number: 84.287 Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education Pass-Through Numbers: 21st CCLC FY 2024, 21st CCLC FY 2025 Award Periods: Various July 1, 2024 through August 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Proper supporting documentation should be readily available to support all expenditures. Condition: In testing a sample of ten monthly vouchers for our cash management sample we noted the following: o August 2024 voucher included one expense line item of $120.83 that had no supporting documentation available. Questioned Costs: None. Context: Vouchers include expenses that do not have proper supporting documentation to back-up the expenditure. Cause: Monthly vouchers need to be monitored to ensure proper supporting documentation is available to support the expenditures in accordance with ULBGC’s accounting policies. Effect: Inaccurate expenditures may be charged to the SEFA. Repeat Finding: This is not a repeat finding. Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: Outside accounting firm will ensure proper supporting documentation is maintained and available for each expenditure. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented immediately.