FAC Explorer

Finding 1094126 (2019-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2019
Accepted
2025-01-03
Audit: 335732
Organization: Georgia Association of Conservation Districts, Inc. (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: The Association lacks a documented approval process for expenditures, particularly for credit card transactions.
  • Impacted Requirements: Segregation of duties is not maintained, increasing the risk of unauthorized or inappropriate payments.
  • Recommended Follow-Up: Ensure a management member or Board member reviews and initials all disbursements to confirm authorization before payment.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Environmental Quality Incentive Program, Federal Assistance Listing # 10.912 Soil and Water Conservation Program, Federal Assistance Listing # 10.902 2020-03: 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 Association. Condition: The Association does not document an approval process on source documents for expenditures, particularly those related to the Association’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 source documents are approved by a member of management prior to payment. Identification of a repeat finding: This is a repeat finding from the immediate previous audit of fiscal year ending December 31, 2018. 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. Views of responsible officials and planned corrective actions: The Association agrees with this finding and will adhere to the corrective action plan on page 31 in this audit report.

Categories

Cash Management

Other Findings in this Audit

  • 517670 2019-001
    Significant Deficiency Repeat
  • 517671 2019-002
    Significant Deficiency Repeat
  • 517672 2019-003
    Significant Deficiency Repeat
  • 517673 2019-004
    Material Weakness Repeat
  • 517674 2019-001
    Significant Deficiency Repeat
  • 517675 2019-002
    Significant Deficiency Repeat
  • 517676 2019-003
    Significant Deficiency Repeat
  • 517677 2019-004
    Material Weakness Repeat
  • 517678 2019-001
    Significant Deficiency Repeat
  • 517679 2019-002
    Significant Deficiency Repeat
  • 517680 2019-003
    Significant Deficiency Repeat
  • 517681 2019-004
    Material Weakness Repeat
  • 517682 2019-001
    Significant Deficiency Repeat
  • 517683 2019-002
    Significant Deficiency Repeat
  • 517684 2019-003
    Significant Deficiency Repeat
  • 517685 2019-004
    Material Weakness Repeat
  • 517686 2019-001
    Significant Deficiency Repeat
  • 517687 2019-002
    Significant Deficiency Repeat
  • 517688 2019-003
    Significant Deficiency Repeat
  • 517689 2019-004
    Material Weakness Repeat
  • 517690 2019-001
    Significant Deficiency Repeat
  • 517691 2019-002
    Significant Deficiency Repeat
  • 517692 2019-003
    Significant Deficiency Repeat
  • 517693 2019-004
    Material Weakness Repeat
  • 517694 2019-001
    Significant Deficiency Repeat
  • 517695 2019-002
    Significant Deficiency Repeat
  • 517696 2019-003
    Significant Deficiency Repeat
  • 517697 2019-004
    Material Weakness Repeat
  • 1094112 2019-001
    Significant Deficiency Repeat
  • 1094113 2019-002
    Significant Deficiency Repeat
  • 1094114 2019-003
    Significant Deficiency Repeat
  • 1094115 2019-004
    Material Weakness Repeat
  • 1094116 2019-001
    Significant Deficiency Repeat
  • 1094117 2019-002
    Significant Deficiency Repeat
  • 1094118 2019-003
    Significant Deficiency Repeat
  • 1094119 2019-004
    Material Weakness Repeat
  • 1094120 2019-001
    Significant Deficiency Repeat
  • 1094121 2019-002
    Significant Deficiency Repeat
  • 1094122 2019-003
    Significant Deficiency Repeat
  • 1094123 2019-004
    Material Weakness Repeat
  • 1094124 2019-001
    Significant Deficiency Repeat
  • 1094125 2019-002
    Significant Deficiency Repeat
  • 1094127 2019-004
    Material Weakness Repeat
  • 1094128 2019-001
    Significant Deficiency Repeat
  • 1094129 2019-002
    Significant Deficiency Repeat
  • 1094130 2019-003
    Significant Deficiency Repeat
  • 1094131 2019-004
    Material Weakness Repeat
  • 1094132 2019-001
    Significant Deficiency Repeat
  • 1094133 2019-002
    Significant Deficiency Repeat
  • 1094134 2019-003
    Significant Deficiency Repeat
  • 1094135 2019-004
    Material Weakness Repeat
  • 1094136 2019-001
    Significant Deficiency Repeat
  • 1094137 2019-002
    Significant Deficiency Repeat
  • 1094138 2019-003
    Significant Deficiency Repeat
  • 1094139 2019-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.912 Environmental Quality Incentives Program $1.06M
10.924 Conservation Stewardship Program $150,624
10.902 Soil and Water Conservation $30,000