FAC Explorer

Finding 1222797 (2023-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2026-07-02
Audit: 406396
Organization: Sustainable Molokai (HI)
Auditor: JAY MIYAKI CPA LLC

AI Summary

  • Core Issue: Lack of documentation for review and approval of 6 out of 7 expenditures.
  • Impacted Requirements: Required control procedures for expenditure approval were not followed.
  • Recommended Follow-Up: Ensure all expenditures have proper documentation to verify control effectiveness moving forward.

Finding Text

For 6 of 7 expenditures tested, management was unable to provide documentation demonstrating that the required review and approval control had been performed prior to disbursement. As a result, the auditor could not determine whether the control operated effectively throughout the audit period.

Corrective Action Plan

Management will implement recommendation and consistently retain documentation evidencing review and approval of expenditures before disbursement.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1222794 2023-001
    Material Weakness Repeat
  • 1222795 2023-002
    Material Weakness Repeat
  • 1222796 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.612 NATIVE AMERICAN PROGRAMS $317,153
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $252,325
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $193,470
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM (B) $110,450
10.872 HEALTHY FOOD FINANCING INITIATIVE (B) $66,049
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $565