Finding Text
Condition: Incorrect allocation percentage was used for two of the expenditures tested.
Criteria: Program allocations should be consistently applied for items utilizing square footage methodology to allocate expenses.
Cause: Systems were not properly updated and review of the expenditure did not detect improper allocation.
Effect: The program was charged incorrectly based on the failed internal control.
Recommendation: Management should ensure all internal controls are functioning as designed for this program. During review and approval of expenditures, all allocated items should be reviewed for accuracy.