Finding 1153156 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-09-16

Audit: 366391

Organization: Afghan Medical Professionals Association of America (VA)

Auditor: Terra Business Solutions

AI Summary

Core Issue: There is a lack of proper separation of responsibilities, increasing the risk of errors or fraud.
Impacted Requirements: This violates internal controls and compliance standards that require distinct roles for key processes.
Recommended Follow-up: Implement clear role definitions and training to ensure duties are appropriately segregated.

Finding Text

Absent or Inadequate Segregation of Duties

Corrective Action Plan

The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will be taken:

Other Findings in this Audit

1153154 2024-001

Material Weakness Repeat
1153155 2024-002

Material Weakness Repeat
1153157 2024-004

Material Weakness Repeat
1153158 2024-005

Material Weakness Repeat
1153159 2024-006

Material Weakness Repeat
1153160 2024-007

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.U93	Refugee and Entrant Assistance- State/replacement Designee-Administered Programs Grant	$978,674