Finding Text
2023-006 – ACTIVITIES ALLOWED OR UNALLOWED
Type: Significant Deficiency in Internal Control
Program: ALN 84.425 Education Stabilization Fund, COVID-19 - ESSER II – Summer School and ESSER II – 98c
Criteria: As detailed by 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During testing of amounts charged to the grants, it was noted that several items charged to the grant did not have proper approval signatures.
Cause/Effect: This condition appears to be the result of a vacancy in the business manager position.
Recommendation: We recommend that the District establish/modify internal controls to assure that internal controls are maintained/alternate internal controls are in place when a key position is vacant.
View of Responsible
Official: Management is in agreement with this recommendation