Audit 22912

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, Assistance Listing Number 14.181 Condition: In 1 of 25 cash disbursements tested, the Project did not have adequate supporting documentation for petty cash disbursements. Criteria: The Project should obtain support for project expenses prior to paying them. Effect: The amount of expenses paid without adequate supporting documentation is $56 out of a total sample of disbursements of $25,568. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Number Dollars Population 171 $125,031 Sample 25 $25,568 Not in Compliance 1 $56 Questioned Costs $56 Cause: The Project made a petty cash disbursement without obtaining adequate supporting documentation for the expenses being reimbursed. Recommendation: The Project should obtain supporting documentation before making payment to ensure it is paying the correct amounts. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total - Department of Housing and Urban Development $56 Non-compliance code - R

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, Assistance Listing Number 14.181 Condition: In 1 of 25 cash disbursements tested, the Project did not have adequate supporting documentation for petty cash disbursements. Criteria: The Project should obtain support for project expenses prior to paying them. Effect: The amount of expenses paid without adequate supporting documentation is $56 out of a total sample of disbursements of $25,568. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Number Dollars Population 171 $125,031 Sample 25 $25,568 Not in Compliance 1 $56 Questioned Costs $56 Cause: The Project made a petty cash disbursement without obtaining adequate supporting documentation for the expenses being reimbursed. Recommendation: The Project should obtain supporting documentation before making payment to ensure it is paying the correct amounts. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total - Department of Housing and Urban Development $56 Non-compliance code - R