Finding 1658 (2022-001)

Section 2 - Financial Statement Findings Finding 2022-01: The Organization's policies and procedures were not followed in the accounting for expenditures process. Criteria: The Organization's policies and procedures require vendor invoices to be retained in vendor files after payment has been made. Condition: For the year ended December 31, 2022, six of the forty-three invoices from the disbursement testing sample and five of the twenty-five from compliance and control testing sample were unable to be located. Cause: The Organization experienced flooding in early 2022 causing personnel to move in and out of different office spaces during the flood remediation. Effect or Potential Effect: Duplicate payments could be made to vendors and expenditures could be charged to programs that are not allowable. Section 3- Federal/State Award Findings and Questioned Costs Finding 2022-01: The Organization's policies and procedures were no/followed in the accounting.for expenditures process. Criteria: The Organiwtion's policies and procedures require vendor invoices to be retained in vendor files after payment has been made. Condition: For the year ended December 31, 2022, six of the forty-three invoices from the disbursement testing sample and five of the twenty-five from compli,mce and control testing sample were unable to be located. Cause: The Organization experienced flooding in early 2022 causing personnel to move in and out of different office spaces during the flood remediation. Effect or Potential Effect: Duplicate payments could be made to vendors and expenditures could be charged to progrnms tlrnt are not allowable.