Finding Text
Criteria
The building leader and the business office approve invoices.
Condition
Controls in place were not adequate to ensure that expenditures were approved by the building leader.
Context
During our testing, we noted multiple invoices that had not been properly approved.
Cause/Effect
The established internal control procedures related to approving an invoice were overlooked in several instances. The effect of unapproved invoices can cause unauthorized disbursements or budget overruns.
Recommendation
We recommend that the Academy implement procedures to ensure each invoice has the proper approval before payment.