Finding 23498 (2022-003)

Criteria A key control surrounding the purchase process is the retention of supporting documentation to ensure proper amounts are paid and cost is allowable. Condition Supporting documentation could not be obtained for one item of our disbursement sample of forty items. During our testing, we were unable to verify if the vendor was paid the correct amount and if the cost was allowable as the support for the transaction was unable to be located. Cause Supporting documentation was not available for review during the audit. Effect An unallowable cost could be charged to the grant. Questioned Costs CFDA 84.425 $91 Recommendation We recommend that the District maintain proper supporting documentation such as invoices to ensure proper payment and support allowable costs.