Finding 382292 (2023-002)

2023-002 Lack of Documentation to Support Vendor Payment (Significant Deficiency) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Supporting Effective Instruction State Grants Assistance Listing Number: 84.367 Passed-through Identification: #20220933 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Internal Control over Compliance – Significant deficiency Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the District, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our review of disbursements, no documentation was provided for one sample selected for testing. Cause: Administrative oversight. Effect: The District did not have adequate documentation to support the disbursement. Questioned Costs: $1,487 Repeat Finding: No Recommendation: We recommend that documentation be retained to support the disbursement for all invoices paid using grant funds. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.