Finding Text
Criteria: Expenditures should be approved by a responsible official of the Organization who
is aware of the various compliance requirements under the respective grant, this
approval should be documented.
Condition: During our testing, we tested 44 transactions and found that 3 of these transactions
did not contain documentation of approval.
Cause: Undetermined.
Effect: The Organization did not follow their policy for approval of transactions, which
allows for the possibility of having purchased items that don’t conform with the
various grant requirements.
Recommendation: We recommend that the Organization develops a more comprehensive system to
ensure that all transactions are properly reviewed and approved.