Finding 34678 (2022-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-30

AI Summary

  • Core Issue: Lack of proper supervisory review and approval for grant reporting.
  • Impacted Requirements: Internal controls must include timely and documented reviews to ensure compliance.
  • Recommended Follow-Up: Treasurer should review and document approval of all future grant reports before submission.

Finding Text

Condition: The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval. Effect: The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: Management concurs with the finding and has developed a plan to correct the finding.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34671 2022-002
    - Repeat
  • 34672 2022-003
    - Repeat
  • 34673 2022-004
    Significant Deficiency Repeat
  • 34674 2022-001
    - Repeat
  • 34675 2022-001
    - Repeat
  • 34676 2022-002
    - Repeat
  • 34677 2022-003
    - Repeat
  • 611113 2022-002
    - Repeat
  • 611114 2022-003
    - Repeat
  • 611115 2022-004
    Significant Deficiency Repeat
  • 611116 2022-001
    - Repeat
  • 611117 2022-001
    - Repeat
  • 611118 2022-002
    - Repeat
  • 611119 2022-003
    - Repeat
  • 611120 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $1.12M