FAC Explorer

Finding 1074803 (2023-004)

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 is not consistently keeping original documentation for all expenditures, particularly credit card transactions.
  • Impacted Requirements: This lack of documentation increases the risk of unauthorized payments and potential fraud.
  • Recommended Follow-Up: Ensure all disbursements have proper documentation and credit card receipts are collected and stored with statements.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Soil and Water Conservation Federal Assistance Listing Number 10.902 2021-02: Documentation for expenditures Criteria: The Organization is responsible for maintaining original documentation for all expenditures. Transactions for expenses should be evidenced by an invoice or other original documentation demonstrating the validity of the disbursement. Condition: The Organization does not consistently maintain documentation for all expenditures, especially those expended with the Organization’s credit card. 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 that original source documents are obtained prior to payment. Identification of a repeat finding: This is repeat finding from the immediate previous audit. Recommendation: We recommend that appropriate documentation is kept for all disbursements, and that credit card receipts are obtained for each purchase and kept with the appropriate statement. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 37 in this audit report.

Categories

Procurement, Suspension & Debarment

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
  • 1074786 2023-003
    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
  • 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