Finding Text
Finding # 2023-001
Type: Significant deficiency
Assistance Listing Number:
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
Requirement:
There should be controls over the preparation and submission of monthly billing invoices
Condition/Context:
Two out of three billing invoices tested were prepared by submitted by the same individual without supervisory review and approval before submission.
Cause:
The Organization was short staffed in the Finance Department during this time.
Effect:
Billing invoices may be inaccurate
Questioned Costs:
None.
Recommendation:
We recommend documented review and approval of billing invoices before submission by a member of management different from the preparer.