Finding Text
Criteria: The Organization's Financial Policies and Procedures require that before preparing a voucher, expenditures eligible for reimbursement are identified in the general ledget and supporting documentation is maintained with a copy of the voucher.
Condition: Of the testing population of 4 monthly reports, the Organization was unable to provide a general ledger detail report that supported the amounts included on the general ledger.
Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate documentation.
Effect: The Organization must be able to demonstrate the expenses allocated to the program is properly supported to ensure adequate records that the expenditure has been inurred and not allocated to other programs.
Recommendation: Management should review and refine its process of reporting documentation to ensure that documentation of the general ledger actiivty that supports the amount on the vouchers is maintained and that total expenditures for the year is reconciled back to the general ledger on an annual basis.
Views of Responsible Officials: Management agrees with the finding; see corrective action plan.