Finding Text
Finding Number: 2019-004 Disbursement Documentation
Repeat Finding: No
Questioned Costs: None
Funding Agency: Department of Health and Human Services
Title: Head Start
AL Numbers: 93.600
Award Year: Head Start: 11/1/2018 - 10/31/2019
Head Start: 11/1/2019 - 10/31/2020
Condition - A sample of expenses were selected to test internal control over compliance and compliance with allowable costs/cost principles. Out of the items selected, we noted insufficient documentation/no documentation for 3 out of 40 expenses selected for testing.
Criteria - The Organization should follow the Uniform Guidance requirements 200.302 (b)(3) which requires the Organization to maintain records that sufficiently identify the amount, source, and expenditure of funds for federal awards. These records are required to contain information necessary to identify federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income and interest.
Cause - The Organization has had turnover and has limited staff working in the accounting office.
Effect - The Organization could not provide source documentation for 3 expenses charged to the Head Start grant.
Recommendations - We recommend the Organization implement systems and procedures to ensure it is following the documentation requirements listed under the Uniform Guidance.
View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan