Finding Text
Reference # and title: 2022-006 Internal Controls Over Allowable Costs and Cost Principles AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: AL# 84.287C: 21st Century Community Learning Centers: U. S. Department of Education: Passed Through the Louisiana Department of Education. Criteria or specific requirement: Expenditures should be included in the budget and supported by proper documentation such as a purchase order or contract, and should include a detail of items received. Condition found: A sample of disbursements was selected to test for internal controls over the disbursements. Two of the disbursements selected were not specifically included in the budget for the program. One of the disbursements did not include a detailed list of the payment. One item tested did not include a purchase order or contract. Context: Seventeen vendor disbursements were tested along with thirty-four payroll disbursements. The condition applies only to the vendor disbursements tested.Possible asserted effect (cause and effect): Cause: Documentation was not included in the information provided for testing. Effect: Documentation was lacking for the four disbursements noted above. Recommendation to prevent future occurrences: Adequate documentation should be maintained for each disbursement. Origination date and prior year reference (if applicable): This finding originated in the current fiscal year. View of Responsible Official: See Corrective Action Plan on pages 107-111.