Finding Text
U.S. Department of Health and Human Services
Health Resources and Services Administration
Health Care Center Program
CFDA 93.224
2023-04: Documentation for expenditures
Criteria: The Organization is responsible for maintaining original documentation for all expenditures. Transactions for expenses should be evidenced by an invoice or other original documentation demonstrating the validity of the disbursement.
Condition: The Organization does not consistently maintain documentation for all expenditures, especially those expended with the Organization’s credit card.
Effect: Activities or costs that are not allowed or allowable could potentially be paid, as well as errors or intentional fraud could occur and not be detected timely by management in the normal course of their responsibilities.
Cause: There are no procedures in place to ensure that original source documents are obtained prior to payment.
Identification of a repeat finding: No.
Recommendation: We recommend that appropriate documentation is kept for all disbursements, and that credit card receipts are obtained for each purchase and kept with the appropriate statement.
Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 33 in this audit report