Finding Text
Criteria: Internal controls over compliance for allowed costs were not complied with in every instance for costs reported on the Provider Relief Fund portal. Condition: All salaries and benefits for allowed hours were not approved by either a department manager or the administrator as required by the District?s internal controls. Cause: Proper level of management was not on-site to approve hours for the allowable cost of salaries and benefits. The allowable hours were approved electronically however, no support exists. Effect: The allowable cost for salaries and benefits was not approved since the related hours were paid without written approval. This could have resulted in non-allowable costs being included in the allowable cost reported on the PRF portal. Recommendation: Management should comply with internal controls and provide support for compliance with internal controls in order to comply with grant requirements.