Finding Text
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. Condition: 1 out of 14 transactions tested had no documentation of review and approval or client key control. Questioned costs: None. Context: Of the 14 cash disbursements tested, 1 did not have proper documentation of review and approval. Cause: Policies and procedures for cash disbursement approval were not followed. Effect: Unallowed costs or incorrect amounts could be charged to the grant. Repeat Finding: No. Recommendation: We recommend the Organization follow policies and procedures put in place in regard to the approval of cash disbursements. Views of responsible officials: There is no disagreement with the audit finding.