Finding Text
Program: U.S. Department of Education; Passed through Alabama Department of Education; COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, for 10/1/2021 through 9/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain timecards were not properly approved prior to payment of the payroll expenditure. Effect: Without adherence to controls in place to ensure costs are properly reviewed, the Board could request funds for costs or activities that are unallowable. Cause: Policies and procedures were not followed to ensure transactions are properly authorized. Repeat of a Prior-Year Finding: Yes, 2021-002 Recommendation: The Board should strengthen its policies and procedures over the review of appropriate authorization to ensure that expenditures are allowable costs and for allowable activities. View of Responsible Officials: The Board and management agree with this finding.