Finding Text
Information on federal program
Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157.
Questioned costs
$0
Condition
The Organization paid a vendor twice for services rendered.
Criteria
The Organization’s internal control over cash disbursements of project funds requires proper cost
identification and record keeping before and after payment.
Cause
Bills were not properly recorded as paid in Organization’s records. Effect
Disallowed costs were identified, although the amount identified did not meet the threshold for reporting as
a questioned cost under the Uniform Guidance.
Recommendation
Management should re-evaluate controls around cost identification and authorization, and work to keep
records current.
Views of management
Management concurs.
Auditors’ summary of the auditee’s comments on the finding and recommendations
Management will re-evaluate controls around cost identification and authorization in efforts to minimize
potential error going forward.