Finding Text
Missing Support - Internal Control and Compliance - Material Weakness - Noncompliance with Activities Allowed and Unallowed U.S. Department of State - Federal Assistance Listing Number 19.800 Weapons Removal and Abatement Program Criteria Standard auditing practice is to review invoices and other support for numbers recorded in the general ledger. During our testing, four invoices and five contracts for the contracted staff could not be provided. Condition Since the above items could not be provided, we were unable to determine whether federal funds were spent in conjunction with the grant agreement. Cause The Organization does not have a central physical location. The contracted staff are in multiple countries. Effect The Organization is not in compliance with activities allowed and unallowed requirements. Recommendations We recommend that the Organization maintain all pertinent documents in a central location so they can be easily accessed. In addition, all general ledger transactions should be accompanied by support. Views of Responsible Officials Management agrees with the recommendation. Currently working on establishing a better setup with Administration on Google Drive to have every Sub-recipient and Contracted employee upload everything into each individual country folder.