Finding Text
2022-006 Federal Agency: U.S. Department of Education Pass Thru Entity: Oklahoma State Department of Education Program: School Improvement Grant (SIG) Assistance Listing: 84.377A Grant Period: Year ending June 30, 2022 Condition: Expenditures were paid without supporting invoices. Criteria: 2 CFR ?200.403 (g) Costs that meet general criteria in order to be allowable under federal awards must be adequately documented. Cause: Procedures in place did not detect keying error. Context: Sample of 18 expenditures from a population of 142. One expenditure did not have proper support for amount paid. No material questioned costs for fiscal year. Effect: Overclaimed funds Recommendation: Expenditures should not be paid without the proper supporting invoices. The District needs to ensure procedures are updated to ensure claims to be submitted are supported by proper invoices. Repeat Finding from Prior Year: No Views of Responsible Officials and Planned Corrective Action: Federal Programs Director will review claim to invoice and coding prior to submitting to the State Department.