FAC Explorer

Finding 1162404 (2024-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-11-14
Audit: 372187
Organization: Community Human Services (CA)
Auditor: BIANCHI KASAVAN & POPE LLP

AI Summary

  • Answer: Some purchase orders lacked necessary authorization and approval.
  • Trend: This indicates a potential gap in compliance with the Agency's purchasing procedures.
  • List: Review all purchase orders for proper documentation and reinforce training on authorization processes.

Finding Text

The Agency’s current procedures require authorization and approval for all non-recurring purchases; however certain purchase orders were missing evidence of authorization and approval.

Corrective Action Plan

Management should implement a procedure requiring authorization and approval from Chief Financial Officer, Chief Executive Officer or Chief Operating Officer for all nonrecurring purchases prior to initiation of the purchase.

Categories

Questioned Costs Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $540,422
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $318,081
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $144,014
14.235 SUPPORTIVE HOUSING PROGRAM TRANSITIONAL HOUSING $130,574
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $91,293