Audit 42598

2022-003 Significant Deficiency in Internal Control over Compliance Expense Approvals Federal Program Title: 93.268 ? Immunization Cooperative Agreements State Program Title: 435100-G24-113561-290 ? Immunization Program 435100-G22-VACCINECO-86 ? Vaccination Community Outreach 2.0 Criteria: In order to ensure compliance with Federal and State allowable costs/cost principles compliance requirements, WAFCC's internal control structure requires that all disbursements to subrecipients be approved by the Business Manager and Executive Director. Condition: As a result of our testing, we identified six subrecipient disbursements for which the required approvals were not documented. Effect: The disbursements made without documented approvals did appear to comply with applicable compliance requirements. However, disbursements could be made that are not in compliance with requirements if they are not properly approved in accordance with WAFCC's policies. Questioned Costs: None Recommendation: We recommend WAFCC document the approval process for each subrecipient disbursement to ensure compliance with applicable requirements. Repeat Finding: No Views of Responsible Officials: Subsequent to year end, the expense approval process has been updated. WAFCC now uses a shared drive to document and timestamp the approval process before expenses are disbursed.

2022-003 Significant Deficiency in Internal Control over Compliance Expense Approvals Federal Program Title: 93.268 ? Immunization Cooperative Agreements State Program Title: 435100-G24-113561-290 ? Immunization Program 435100-G22-VACCINECO-86 ? Vaccination Community Outreach 2.0 Criteria: In order to ensure compliance with Federal and State allowable costs/cost principles compliance requirements, WAFCC's internal control structure requires that all disbursements to subrecipients be approved by the Business Manager and Executive Director. Condition: As a result of our testing, we identified six subrecipient disbursements for which the required approvals were not documented. Effect: The disbursements made without documented approvals did appear to comply with applicable compliance requirements. However, disbursements could be made that are not in compliance with requirements if they are not properly approved in accordance with WAFCC's policies. Questioned Costs: None Recommendation: We recommend WAFCC document the approval process for each subrecipient disbursement to ensure compliance with applicable requirements. Repeat Finding: No Views of Responsible Officials: Subsequent to year end, the expense approval process has been updated. WAFCC now uses a shared drive to document and timestamp the approval process before expenses are disbursed.

2022-003 Significant Deficiency in Internal Control over Compliance Expense Approvals Federal Program Title: 93.268 ? Immunization Cooperative Agreements State Program Title: 435100-G24-113561-290 ? Immunization Program 435100-G22-VACCINECO-86 ? Vaccination Community Outreach 2.0 Criteria: In order to ensure compliance with Federal and State allowable costs/cost principles compliance requirements, WAFCC's internal control structure requires that all disbursements to subrecipients be approved by the Business Manager and Executive Director. Condition: As a result of our testing, we identified six subrecipient disbursements for which the required approvals were not documented. Effect: The disbursements made without documented approvals did appear to comply with applicable compliance requirements. However, disbursements could be made that are not in compliance with requirements if they are not properly approved in accordance with WAFCC's policies. Questioned Costs: None Recommendation: We recommend WAFCC document the approval process for each subrecipient disbursement to ensure compliance with applicable requirements. Repeat Finding: No Views of Responsible Officials: Subsequent to year end, the expense approval process has been updated. WAFCC now uses a shared drive to document and timestamp the approval process before expenses are disbursed.

2022-003 Significant Deficiency in Internal Control over Compliance Expense Approvals Federal Program Title: 93.268 ? Immunization Cooperative Agreements State Program Title: 435100-G24-113561-290 ? Immunization Program 435100-G22-VACCINECO-86 ? Vaccination Community Outreach 2.0 Criteria: In order to ensure compliance with Federal and State allowable costs/cost principles compliance requirements, WAFCC's internal control structure requires that all disbursements to subrecipients be approved by the Business Manager and Executive Director. Condition: As a result of our testing, we identified six subrecipient disbursements for which the required approvals were not documented. Effect: The disbursements made without documented approvals did appear to comply with applicable compliance requirements. However, disbursements could be made that are not in compliance with requirements if they are not properly approved in accordance with WAFCC's policies. Questioned Costs: None Recommendation: We recommend WAFCC document the approval process for each subrecipient disbursement to ensure compliance with applicable requirements. Repeat Finding: No Views of Responsible Officials: Subsequent to year end, the expense approval process has been updated. WAFCC now uses a shared drive to document and timestamp the approval process before expenses are disbursed.