Finding 1150223 (2024-002)

2024-002 – Lack of Documentation - Significant Deficiency Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires Opportunity Alabama, Inc. to adequately document the approval of payments. Condition: During the audit, we noted that 12 of 40 transactions selected for cash disbursement testing lacked proof of approval for reimbursement. Cause: The Organization’s procedures related to the approval process were not adequate to properly authorize transactions. Effect: We were unable to determine if proper review had occurred for the transactions in question. Recommendation: We recommend that the form or process that was developed to ensure that disbursements are approved for reimbursement be strictly adhered to by all employees. This will ensure that funds are used for appropriate purposes and in accordance with grant provisions. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan at the end of the report.