Finding Text
We recommend that management strengthen internal controls over federal program expenditures by implementing documented pre-approval and review procedures to verify that all costs charged to federal awards are allowable, allocable, reasonable, and adequately supported in accordance with Uniform Guidance requirements and the terms and conditions of the award. We further recommend that management determine the appropriate disposition of the $94,658 expenditure, including reimbursement to the federal program if required, and provide additional training to personnel responsible for approving and charging expenditures to federal awards.