Finding 1176734 (2023-002)

Criteria: 2 CFR 200.305 requires entities requesting reimbursements to do so in a manner to minimize time elapsing between the transfer of funds to the entity and the payment of funds by the entity. Requests should be properly supported and approved prior to submission. Condition: Substantiating support was only available for one draw for reimbursement of funds. Cause: Documentation was not available to support draws for total expenditures. Effect: Not all reimbursement requests met the criteria to be properly supported and approved. Questioned Costs: $97,220. Recommendation: The entity should strengthen controls and procedures surrounding the cash management (or reporting) function. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure proper submission and approval over ESSER funds for reimbursement.