FAC Explorer

Finding 1214651 (2023-002)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2026-05-14
Audit: 401369
Organization: City of Boise City (OK)
Auditor: JANA A WALKER CPA PLLC

AI Summary

  • Core Issue: The client lacks necessary documentation for several grant-related transactions.
  • Impacted Requirements: Missing items include grant agreements, expenditure approvals, vendor invoices, and compliance evidence.
  • Recommended Follow-Up: Request the client to gather and submit all missing documentation to ensure compliance with grant terms.

Finding Text

During review of grant-related expenditure, the client was unable to provide supporting documentation for several sampled transactions. Missing documentation included items such as grant agreements, expenditure approvals, vendor invoices, and evidence of costs being charged in accordance with grant terms and conditions.

Corrective Action Plan

Management will implement a centralized filing system for all grant-related docuements and other documetns and assign a designated grant administrator the responibility to maintain these files that can be easily accessed. Additionally, management will review current documentation retention requrements, approval workflows, and staff responsibility.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1214646 2023-001
    Material Weakness Repeat
  • 1214647 2023-001
    Material Weakness Repeat
  • 1214648 2023-001
    Material Weakness Repeat
  • 1214649 2023-002
    Material Weakness Repeat
  • 1214650 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $536,473
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $20,000