FAC Explorer

Finding 1074786 (2023-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321079
Organization: Golden Triangle Resource Conservation and Development Area INC (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: The Organization lacks a consistent approval process for expenditures, risking unauthorized payments.
  • Impacted Requirements: Segregation of duties is not maintained, leading to potential errors or fraud going undetected.
  • Recommended Follow-Up: Ensure a management or Board member reviews and initials all disbursements to confirm authorization before payment.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Soil and Water Conservation Federal Assistance Listing Number 10.902 2021-01: Approval for expenditures Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. Approvals should be noted on all expenditures by an individual outside of the recordkeeping and custody functions to provide reasonable assurance that transactions are allowable and appropriate for the Organization. Condition: The Organization does not consistently document an approval process on source documents for expenditure. Effect: Activities or costs that are not allowed or allowable could potentially be paid, as well as errors or intentional fraud could occur and not be detected timely by management in the normal course of their responsibilities. Cause: There are no procedures in place to ensure source documents are consistently approved by a member of management prior to payment. Identification of a repeat finding: This is repeat finding from the immediate previous audit. Recommendation: We recommend that a member of management or the Board of Directors review and authorize all disbursements, as well as travel reimbursements. This authorization should be evidenced by the initialing of each disbursement reviewed. We also recommend that care be taken to ensure the payee is not approving reimbursements to themselves and that a member of the Board approves those reimbursements. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 36 in this audit report.

Categories

Cash Management

Other Findings in this Audit

  • 498338 2023-001
    Significant Deficiency Repeat
  • 498339 2023-002
    Significant Deficiency Repeat
  • 498340 2023-003
    Significant Deficiency Repeat
  • 498341 2023-004
    Significant Deficiency Repeat
  • 498342 2023-001
    Significant Deficiency Repeat
  • 498343 2023-002
    Significant Deficiency Repeat
  • 498344 2023-003
    Significant Deficiency Repeat
  • 498345 2023-004
    Significant Deficiency Repeat
  • 498346 2023-001
    Significant Deficiency Repeat
  • 498347 2023-002
    Significant Deficiency Repeat
  • 498348 2023-003
    Significant Deficiency Repeat
  • 498349 2023-004
    Significant Deficiency Repeat
  • 498350 2023-001
    Significant Deficiency Repeat
  • 498351 2023-002
    Significant Deficiency Repeat
  • 498352 2023-003
    Significant Deficiency Repeat
  • 498353 2023-004
    Significant Deficiency Repeat
  • 498354 2023-001
    Significant Deficiency Repeat
  • 498355 2023-002
    Significant Deficiency Repeat
  • 498356 2023-003
    Significant Deficiency Repeat
  • 498357 2023-004
    Significant Deficiency Repeat
  • 498358 2023-001
    Significant Deficiency Repeat
  • 498359 2023-002
    Significant Deficiency Repeat
  • 498360 2023-003
    Significant Deficiency Repeat
  • 498361 2023-004
    Significant Deficiency Repeat
  • 498362 2023-001
    Significant Deficiency Repeat
  • 498363 2023-002
    Significant Deficiency Repeat
  • 498364 2023-003
    Significant Deficiency Repeat
  • 498365 2023-004
    Significant Deficiency Repeat
  • 1074780 2023-001
    Significant Deficiency Repeat
  • 1074781 2023-002
    Significant Deficiency Repeat
  • 1074782 2023-003
    Significant Deficiency Repeat
  • 1074783 2023-004
    Significant Deficiency Repeat
  • 1074784 2023-001
    Significant Deficiency Repeat
  • 1074785 2023-002
    Significant Deficiency Repeat
  • 1074787 2023-004
    Significant Deficiency Repeat
  • 1074788 2023-001
    Significant Deficiency Repeat
  • 1074789 2023-002
    Significant Deficiency Repeat
  • 1074790 2023-003
    Significant Deficiency Repeat
  • 1074791 2023-004
    Significant Deficiency Repeat
  • 1074792 2023-001
    Significant Deficiency Repeat
  • 1074793 2023-002
    Significant Deficiency Repeat
  • 1074794 2023-003
    Significant Deficiency Repeat
  • 1074795 2023-004
    Significant Deficiency Repeat
  • 1074796 2023-001
    Significant Deficiency Repeat
  • 1074797 2023-002
    Significant Deficiency Repeat
  • 1074798 2023-003
    Significant Deficiency Repeat
  • 1074799 2023-004
    Significant Deficiency Repeat
  • 1074800 2023-001
    Significant Deficiency Repeat
  • 1074801 2023-002
    Significant Deficiency Repeat
  • 1074802 2023-003
    Significant Deficiency Repeat
  • 1074803 2023-004
    Significant Deficiency Repeat
  • 1074804 2023-001
    Significant Deficiency Repeat
  • 1074805 2023-002
    Significant Deficiency Repeat
  • 1074806 2023-003
    Significant Deficiency Repeat
  • 1074807 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.65M
15.631 Partners for Fish and Wildlife $379,627
10.862 Rural Decentralized Water Systems Grant Program $151,286
10.912 Environmental Quality Incentives Program $138,417
10.935 Urban Agriculture and Innovative Production $77,776
10.902 Soil and Water Conservation $31,955
10.446 Rural Community Development Initiative $30,000
66.460 Nonpoint Source Implementation Grants $25,590
15.608 Fish and Wildlife Management Assistance $3,418
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $2,000