Issue: Federal funds were drawn down beyond what documentation supports.
Trend: This indicates a potential pattern of inadequate documentation for federal fund usage.
Follow-up: Review and strengthen documentation processes for federal fund drawdowns.
Finding Text
Our testing determined that a drawdown of federal funds was in excess of documentation supporting costs.
Corrective Action Plan
Management plans to implement procedures for grant funded expenditures to ensure that proper documentation supporting the funds request are available and at the time the drawdown of grant funds.