WILLIAMS COUNTY SCHOOL DISTRICT NO. 8

2021-004 Department of Treasury Passed through the North Dakota Department of Public Instruction COVID-19 Coronavirus Relief Fund Federal Financial Assistance Listing/CFDA Number 21.019 2021 Award Year Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Material Weakness in Internal Controls over Compliance Criteria ? A good system of internal control over compliance contemplates proper approval processes over expenditures being charged to federal programs. Condition ? In our testing of allowable activities, allowable costs, and period of performance, it was identified that the District did not have evidence of proper approval of expenditures charged to the federal program for non-payroll related costs. Cause ? Lack of oversight, awareness, or understanding caused controls to not be adequately designed to ensure compliance with all of these compliance requirements noted above. Effect ? A lack of proper approval of expenditures charged to federal programs increases the overall risk of material noncompliance with the federal programs. Questioned Costs ? None reported Context/Sampling ? Three out of eight non-payroll expenditures selected for testing did not contain evidence of proper approval. The three non-payroll expenditures totaled $22,364. The total population of non-payroll expenditures sampled consisted of 17 expenditures totaling $167,536. Repeat Finding from Prior Year(s) ? No Recommendation ? We recommend that all expenditures contain evidence of proper approval of non-payroll related costs. View of responsible officials ? There is no disagreement with the finding. All non-payroll expenditures will have evidence of proper approval.