Finding Text
Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards (Uniform Guidance), 2 CFR 200.403(g)
outlines the factors affecting allowability of costs charged to a federal award, specifically that
costs should be adequately documented. The documentation for disbursements is to be maintained
in order to provide a basis for amounts recorded in the Schedule of Expenditures of Federal
Awards, to demonstrate compliance with legal requirements, and to substantiate the allowability of
purchases. In a test of 40 expenditures charged to the Education Stabilization Fund, nine
expenditures were not adequately documented, and in some cases, no documentation was
provided. Internal control procedures were not in place to ensure costs charged to the Education
Stabilization Fund were adequately documented. As a result, the Barbour County Board of
Education did not comply with the Uniform Guidance as it pertains to documentation of costs
charged to the Education Stabilization Fund.
Recommendation
The Board should implement internal control procedures to ensure costs charged to the COVID-19
Education Stabilization Fund are adequately documented.