Finding Text
Federal Program
AL 93.569 Community Services Block Grant
Compliance Requirement
Activities Allowed or Unallowed and Allowable Costs/Cost Principles.
Criteria
The Uniform Guidance requires charges to federal awards to be approved by the Organization
and these approvals need to be documented.
Condition
Two journal entry transactions tested were missing the approval documentation.
Cause
The Organization did not have sufficient procedures in place to ensure that approvals are
documented for all expenses charged to grants.
Effect
Two journal entry transactions charging expenses to this federal program were missing the
approval documentation.
Context
A sample of 40 transactions were selected for testing this federal program. Only two
transactions tested were missing the approval documentation.
Questioned Costs
None
Repeat Finding
No
Recommendation
The Organization should implement procedures to ensure that all expenses are approved and
this approval documentation is maintained.
Views of Responsible Officials and Planned Corrective Actions
The Organization agrees with the recommendation and will implement in 2024.