Audit 355040

S2700-005 Finding Reference Number - 2024-001 S2700-006 Finding Resolution Status – In Process S2700-007 Information On Universe And Population Size – Population consisted of all disbursements made during the current audit period. S2700-008 Sample Size Information – Total sample size included 25 disbursements. S2700-009 Noncompliance Information – This is not considered applicable. This finding relates to internal controls over compliance. S2700-010 Statement of Condition – During the cash disbursement compliance testing, 3 disbursements of the total 25 disbursements tested did not have evidence of a review and approval process before the payment was disbursed. S2700-020 Criteria – Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the federal program. S2700-030 Effect Or Potential Effect - These deficiencies were caused by a lack of formal documented review processes and controls for all disbursements. S2700-040 Cause – There was turnover within the accounting department which resulted in inconsistent processes and internal controls regarding the approvals of disbursements. S2700-050 Recommendation - Design and implement processes and internal controls to ensure that approvals for disbursements are consistently applied. S2700-065 Questioned Costs - None S2700-100 Reporting Views of Responsible Officials - Management agrees with the findings and will implement the recommendation noted above.

S2700-005 Finding Reference Number - 2024-002 S2700-006 Finding Resolution Status – In Process S2700-007 Information On Universe And Population Size – Population consisted of all HAP vouchers requests made during the current audit period. S2700-008 Sample Size Information – Total sample size included 2 HAP voucher requests. S2700-009 Noncompliance Information – This is not considered applicable. This finding relates to internal controls over compliance. S2700-010 Statement of Condition – During the cash management compliance testing, 2 HAP voucher requests of the total 2 tested did not have evidence of a review and approval process before the voucher was requested. S2700-020 Criteria – Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the federal program. S2700-030 Effect of Potential Effect - These deficiencies were caused by a lack of formal documented review processes and controls for all HAP voucher requests. S2700-040 Cause – While there are review processes in place, these review processes are informal and there is no evidence of them taking place. S2700-050 Recommendation - Design and implement processes and internal controls to ensure that approvals for HAP voucher requests are consistently applied. S2700-065 Questioned Costs - None S2700-100 Reporting Views of Responsible Officials - Management agrees with the findings and will implement the recommendation noted above.

S2700-005 Finding Reference Number - 2024-001 S2700-006 Finding Resolution Status – In Process S2700-007 Information On Universe And Population Size – Population consisted of all disbursements made during the current audit period. S2700-008 Sample Size Information – Total sample size included 25 disbursements. S2700-009 Noncompliance Information – This is not considered applicable. This finding relates to internal controls over compliance. S2700-010 Statement of Condition – During the cash disbursement compliance testing, 3 disbursements of the total 25 disbursements tested did not have evidence of a review and approval process before the payment was disbursed. S2700-020 Criteria – Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the federal program. S2700-030 Effect Or Potential Effect - These deficiencies were caused by a lack of formal documented review processes and controls for all disbursements. S2700-040 Cause – There was turnover within the accounting department which resulted in inconsistent processes and internal controls regarding the approvals of disbursements. S2700-050 Recommendation - Design and implement processes and internal controls to ensure that approvals for disbursements are consistently applied. S2700-065 Questioned Costs - None S2700-100 Reporting Views of Responsible Officials - Management agrees with the findings and will implement the recommendation noted above.

S2700-005 Finding Reference Number - 2024-002 S2700-006 Finding Resolution Status – In Process S2700-007 Information On Universe And Population Size – Population consisted of all HAP vouchers requests made during the current audit period. S2700-008 Sample Size Information – Total sample size included 2 HAP voucher requests. S2700-009 Noncompliance Information – This is not considered applicable. This finding relates to internal controls over compliance. S2700-010 Statement of Condition – During the cash management compliance testing, 2 HAP voucher requests of the total 2 tested did not have evidence of a review and approval process before the voucher was requested. S2700-020 Criteria – Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the federal program. S2700-030 Effect of Potential Effect - These deficiencies were caused by a lack of formal documented review processes and controls for all HAP voucher requests. S2700-040 Cause – While there are review processes in place, these review processes are informal and there is no evidence of them taking place. S2700-050 Recommendation - Design and implement processes and internal controls to ensure that approvals for HAP voucher requests are consistently applied. S2700-065 Questioned Costs - None S2700-100 Reporting Views of Responsible Officials - Management agrees with the findings and will implement the recommendation noted above.