Finding 370063 (2021-002)

Finding Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and invoices are properly approved. Conditions and Context The Organization was unable to provide documentation for seven disbursements out of 40 tested. Effect The Organization did not have proper documentation or processes in place to ensure invoices were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to accounts payable documents in order to comply with the activities allowed requirements contained in Government Auditing Standards.