Finding Text
Federal Program Garrison Diversion Unit (AL # 15.518) ? Significant Deficiency Criteria To ensure all expenditures charged to a program are allowable, an entity should establish controls for approval of expenditures. Condition Three disbursements did not contain required department head approval. Questioned Costs None Context Forty disbursements were selected for testing. Three disbursements did not have documentation of required department head approval. Effect There is an increased risk of unallowable costs being charged to grants. Cause Management oversight Repeat Finding Yes Recommendation We recommend the Commission should review their policies and procedures for grant expenditures. Views of Responsible Officials Management will review its policies and procedures for grant expenditures.