Finding Text
2023-004 Significant Deficiency – Cash disbursements
Condition: Allowable costs
Criteria and effect: All cash disbursements should be for allowable costs under USDA rural development guidelines.
Cause: Our sampling noted costs for a meal at the annual dinner and holiday gifts to board members and volunteers.
Questioned costs: $589.16
Recommendation: All expenditures should be for allowable costs under USDA guidelines, all other costs should be disbursed from the Organization’s good shepherd reserve fund which consists of non-operational funds.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 34 of this report.