Finding: 2022-06 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Cost: None Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause and Effect: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards. Controls that aren?t consistently implemented may lead to noncompliance with federal award requirements. Recommendation: We recommend additional emphasis be placed on following all policy and procedures consistently for a strong control environment. Agency Response: We accept this finding. We received verbal instructions from the Superintendent to pay students for day care work completed, but did not obtain an email from him for support documentation. Proper policy was discussed and no invoices will be paid prior to proper documentation.