Finding Text
2022-004 Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Agency: United States Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D / 84.425U Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-29571 / 12060-SDE64370-29636-2021 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Compliance Finding Criteria or Specific Requirement: Management is responsible for the design, implementation and maintenance of internal controls relevant to allowability over grants expenditures. Condition: EASTCONN did not provide supporting documentation for the $3,097 payment to an employee. Per review of the employee personnel file wage agreements, CLA noted that the employee was eligible to receive a payment at the end of the year of $9,303, however $12,400 was paid. EASTCONN did not have proper controls to prevent unallowable expenditures to be reported. Questioned Costs: $3,097 Context: Out of a population of over 100 transactions and sample size of 12, one transaction was not allowed for reimbursement as the expense was not in the approved employee agreement. Cause: Controls not followed to ensure that expenditures are not charged without being included in the approved agreement. Effect: Expenditures were charged to the grant that were not allowed. Repeat Finding: No Recommendation: We recommend that EASTCONN follow controls that are in place to ensure that expenditures charged are in accordance with approved agreements. Views of Responsible Officials: Management agrees with this finding.