Audit 62

Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for an invoice charged to the grant. Allocations other than the rates determined by management were used for one out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization’s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Management's Response The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly.  The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates.  The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors.

Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for an invoice charged to the grant. Allocations other than the rates determined by management were used for one out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization’s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Management's Response The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly.  The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates.  The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors.

Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for an invoice charged to the grant. Allocations other than the rates determined by management were used for one out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization’s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Management's Response The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly.  The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates.  The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors.

Criteria: There should be documented support and review of system allocations by an appropriate member of management other than the preparer prior to posting in the accounting system. Condition: There was inconsistent documentation of allocation rates for an invoice charged to the grant. Allocations other than the rates determined by management were used for one out of forty nonpayroll expenses. There were fewer exceptions noted this year than in the prior year. Cause: The Organization’s control policies for review of allocation rates used were not consistently followed. Effect: Invoice allocations may be charged inaccurately to awards and incorrect amounts could be billed. Questioned Costs: None. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Management's Response The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly.  The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates.  The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors.