Finding Text
2023-005 – Allowability of Expenditures
Funding Agency: U.S. Department of Interior
Title: Assistance to Tribally Controlled Community Colleges and Universities
AL Number: 15.027
Criteria or Specific Requirement: OMB’s Uniform Guidance 200.403(g) states that, in order to be allowable under Federal awards, costs must be adequately documented.
Condition: During review of the expenditures under the program, it was noted that expenditures were being requested, approved, and paid without supporting documentation.
Context: We reviewed 40 expenditures paid out of the program and identified 7 instances where the expenditure was not supported with either an invoice or the provided invoice did not match the amount paid and 1 instance where the expenditure was not approved until 2 months after the expenditure happened.
Questioned Costs: To be determined by grantor.
Effect: The College could potentially expend grant monies on unallowable cost and activities.
Cause The College did not follow its polices and procedures pertaining to expenditures.
Recommendation: We recommend the College review and update its controls over expenditures and additionally review those policies and procedures with all staff.
View of Responsible Official: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments have been made aware of the policies and procedures.