Finding Text
Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 60 transactions selected for testing in the Education Stabilization Fund did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Due to staff oversight, two timecards were missed in the supervisor review prior to being submitted for processing. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund.