Finding Text
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.