Finding Text
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.