Issue: Incomplete documentation for drawdowns was found, lacking necessary payroll reports.
Trend: This suggests a pattern of insufficient record-keeping for allowable expenditures.
Follow-up: Ensure all drawdowns have complete supporting documents to verify compliance.
Finding Text
For a sample of drawdowns tested, the entity did not maintain complete supporting documentation (such as complete payroll drawdown report) demonstrating allowable expenditures equaled or exceed the drawdown amount.
Corrective Action Plan
We agree with the finding. Management plans to implement procedures for grant funded expenditures to ensure that proper documentation supporting the funds request are available and at the time of the drawdown of grant funds.