Finding 1097627 (2024-006)

2024-006 – North Dakota Department of Health and Human Services – Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services (93.671) 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 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there was no documentation of review and approval on invoices paid by the Center. We selected 13 invoices for testing. 11 invoices had no documentation of review and approval. 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 2024-006. Indication of repeat finding: This is not a repeat finding.