Finding Text
2024-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575)
Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs.
Condition: During our single audit testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on invoices paid by the Center. All seven invoices selected for testing had no documentation of review and approval on invoices.
Cause: The Center did not document its review of invoices but rather reviewed invoices when signing checks.
Questioned Costs: There were no questioned costs associated with this finding.
Effect: Expenses could be improperly coded to the grant.
Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management.
Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-004.
Indication of repeat finding: This is not a repeat finding.