Finding 369977 (2023-002)

1. FINDING NUMBER:14 2023 - 002 2. THIS FINDING IS: X New Repeat from Prior year? Year originally reported? 3. Federal Program Name and Year: EDUCATION STABILIZATION FUND, 2023 4. Project No.: . AL No.: 84.425U 6. Passed Through: IL STATE BOARD OF EDUCADTION 7. Federal Agency: US DEPARTMENT OF EDUCATION 8. Criteria or specific requirement (including statutory, regulatory, or other citation): The auditee should have supervisor approval for all timecards being submitted for payroll. 9. Condition: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 10. Questioned Costs: NONE 11. Context: During major program testing, one timecard was noted that it had been paid without the required supervisor approval. 12. Effect: Incorrect payroll expense could be paid with federal grant money. 13. Cause: There was a timecard that had been processed and paid without supervisor approval. 14. Recommendation: We recommend that supervisors ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid.