Finding Text
Federal Program: COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act
(AL 84.425 U/D)
Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria: To ensure federal expenditures are allowable, an entity should establish controls for approval of federal expenditures. Condition: We tested a sample of 40 disbursements. This sample consisted of 24 payroll disbursements, 15 non-payroll disbursements, and 1 journal entry. We noted no review or approval of the journal entry. Questioned Costs: None. Context: Not all the expenditures charged to the federal program had evidence of approval. Cause: Oversight by the District's staff. Effect: The District has increased risk of submitting ineligible federal expenses for reimbursement. Repeat Finding: No. Recommendation: The District should establish a procedure for review of journal entries. Views of Responsible Officials and Planned Corrective Action: The District agrees with the recommendation and has implemented a procedure for review of journal entries.