Finding 1147549 (2021-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2021
Accepted
2025-07-11

AI Summary

  • Answer: The Alliance lacks a proper internal control system for reviewing and approving expenditures.
  • Trend: This issue was consistent across all tested expenditure and payroll samples.
  • List: Implement a robust internal control system to ensure detailed review and approval of expenditures.

Finding Text

During our testing of expenditures, for 40 of 40 expenditure samples and 15 of 15 payroll expenses selected for testing and claimed for the major program under the Federal awards, we noted that for these expenditures, the Alliance did not maintain a system of internal control to provide for the detailed review and approval of these expenditures for allowability of activities and costs.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $3.00M