Finding 1099866 (2023-004)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2025-02-17

AI Summary

  • Core Issue: Many transactions are missing required supervisor or management approval, risking unauthorized expenditures.
  • Impacted Requirements: Federal awards are particularly vulnerable due to lack of oversight on spending.
  • Recommended Follow-Up: Implement procedures to ensure all expenditures receive written management approval.

Finding Text

Material Weakness in Controls - As discussed at Finding 2023-001, a significant number of transactions lacked the necessary documentation of supervisor or management approval, including expenditures charged to federal awards. Because of the failure to require approval from the proper level of management, expenditures may be made and charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring the written approval of management for all expenditures.

Categories

Material Weakness

Other Findings in this Audit

  • 523418 2023-004
    Material Weakness Repeat
  • 523419 2023-004
    Material Weakness Repeat
  • 523420 2023-004
    Material Weakness Repeat
  • 523421 2023-004
    Material Weakness Repeat
  • 523422 2023-004
    Material Weakness Repeat
  • 523423 2023-004
    Material Weakness Repeat
  • 523424 2023-004
    Material Weakness Repeat
  • 523425 2023-005
    Material Weakness Repeat
  • 523426 2023-005
    Material Weakness Repeat
  • 523427 2023-005
    Material Weakness Repeat
  • 523428 2023-005
    Material Weakness Repeat
  • 523429 2023-005
    Material Weakness Repeat
  • 523430 2023-005
    Material Weakness Repeat
  • 523431 2023-005
    Material Weakness Repeat
  • 1099860 2023-004
    Material Weakness Repeat
  • 1099861 2023-004
    Material Weakness Repeat
  • 1099862 2023-004
    Material Weakness Repeat
  • 1099863 2023-004
    Material Weakness Repeat
  • 1099864 2023-004
    Material Weakness Repeat
  • 1099865 2023-004
    Material Weakness Repeat
  • 1099867 2023-005
    Material Weakness Repeat
  • 1099868 2023-005
    Material Weakness Repeat
  • 1099869 2023-005
    Material Weakness Repeat
  • 1099870 2023-005
    Material Weakness Repeat
  • 1099871 2023-005
    Material Weakness Repeat
  • 1099872 2023-005
    Material Weakness Repeat
  • 1099873 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $170,084