Finding Text
Criteria: According to 2 CFR section 200.430.(i) the Supervisory Union must maintain the records it generally maintains for expenditures. Condition: The Supervisory Union expended funds from the ESSER II grant to pay expenditures. In our sample of expenditure disbursements, we found an instance where we were unable to verify supporting approval of a disbursement. Context: The audit identified disbursements that were not supported by documentation and approval. Effect: If disbursements are not supported by documentation and approval, they may not be properly safeguarded, and the Supervisory Union may not comply with the federal allowable costs rules. Cause: Unknown. Recommendation: We recommend that the Supervisory Union develop a system to make sure that proper approved invoices are obtained in a timely manner.