Finding Text
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.