Finding 1136543 (2024-001)

93.558 – Temporary Assistance for Needy Families Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate documentation of expenses is approved and maintained. Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Context We determined, through internal control testing of expenses, that the proper documentation for one expense was not maintained and, further, not all expenses had the required dual signatures for proper approval. Cause Due to human error, for one expense tested, the supporting documentation was not maintained, and one invoice was missing the proper dual signatures which evidenced the approval process. Effect Proper documentation was not available to view for the audit and proper approval was not given for all expenses being reimbursed. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by the required two people before being paid. Views of responsible officials See corrective action plan.