Finding Text
Assistance Listing Program Title and Number: 64.033 Supportive Services for Veteran Families
Criteria
Documentation is a necessary part of an effective internal control system. Documentation is required to
demonstrate the design, implementation, and operating effectiveness of an entity’s internal control
system.
Condition
During allowable cost testing for Supportive Services for Veteran Families (SSVF) Program 2 out of 60
samples tested did not have supporting documentation.
Cause
The Organization did not have adequate controls surrounding document retention.
Effect
There is a risk of non-existent expenses being allocated to the program.
Recommendation
1. Implement expense controls, require supporting documentation be submitted for each expense
along with review and approval.
2. Perform periodic reviews: Monitor compliance quarterly to detect outliers.
Management’s Response
Management agrees with this finding, see the Corrective Action Plan.