Answer: The entity lacked complete documentation for some drawdowns, despite having allowable expenditures.
Trend: Inconsistent documentation practices may lead to compliance issues in future audits.
List: Ensure all drawdowns have complete supporting documents, like payroll reports, to verify expenditures.
Finding Text
While adequate allowable expenditures were present, for a sample of drawdowns tested, the entity did not maintaing complete supporting documentation (such as a complete payroll report) demonstrating that allowable expenditures equaled or exceeded the drawdown amount.
Corrective Action Plan
Management has currently implemented procedures for grant funded expenditures to ensure that complete documentation supporting the funds requests are available and at the time of the drawdown of the grant funds.