Finding 1182015 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2026-03-23
Audit: 393387
Organization: Voices of Tomorrow (WA)
Auditor: CLARK NUBER

AI Summary

  • Answer: There is a significant deficiency in our internal controls related to procurement procedures.
  • Trend: This issue indicates ongoing challenges in meeting compliance with federal regulations under 2 CFR Part 200.
  • List: Follow up by reviewing procurement processes, enhancing training for staff, and implementing stronger oversight measures.

Finding Text

Significant deficiency in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200.

Corrective Action Plan

Implement a standardized procurement documentation checklist requiring evidence of procurement method, cost/price analysis, and approvals. Require CFO pre-approval for federally funded procurements above established thresholds. Conduct staff training on federal procurement standards. Implement quarterly internal procurement compliance reviews.

Categories

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1182013 2023-001
    Material Weakness Repeat
  • 1182014 2023-002
    Material Weakness Repeat
  • 1182016 2023-004
    Material Weakness Repeat
  • 1182017 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $2.25M