Finding Text
FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 2 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Criteria: The Project should not pay the expenses of another project. Effect: The amount of expenses incorrectly paid was $535 out of a total sample of disbursements of $16,795. Context: A sample of disbursements was selected for testing of compliance. The test found two disbursements that were not in compliance. The non compliances had a financial effect outlined below. The details and results of the sample are as follows: Population - 224, $218,266; Sample - 25, $16,795; Not in Compliance - 2, $535; Questioned Costs - $535; Cause: The Project mistakenly paid two invoices of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. 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 - $535; Non-compliance code - R