FAC Explorer

Finding 39743 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-05-21
Audit: 46296
Organization: Lane Regional Air Protection Agency (OR)
Auditor: Isler CPA

AI Summary

  • Answer: Internal controls for reviewing and approving expenses were missing for 19 out of 40 items tested.
  • Trend: This indicates a potential weakness in the expense approval process.
  • List: Recommend implementing stronger documentation practices for expense reviews and approvals.

Finding Text

Evidence of internal controls being performed related to the review and approval of expenditures/expenses was not present in the support provided for 19 out of 40 expenditure/expense items selected for testing by the auditor.

Corrective Action Plan

Management believes the transactions were reviewed, but the review was not properly documented. With the change in finance director there will be a stronger emphasis on documenting internal controls and has implemented proceudres to ensure adequate documentation of the performance of internal controls is maintained.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 616185 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.001 Air Pollution Control Program Support $651,744
66.956 Targeted Airshed Grant Program $588,943
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $43,979