Finding Text
Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Director and are included in finding 2024-003.
Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent reconciliations and documentation of expenditures charged to federal programs.
Context: For 7 of the 100 non payroll expenditures selected for testing across all programs, the Organization was unable to provide supporting documentation for the expense.
Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding.
Recommendation: Procedures should be consistently applied to ensure expenditures are supported by adequate documentation of payment.
View of Responsible: The Organization agrees with the finding, see corrective action plan.