Finding Text
2022-001 ALN Number and Title: Crime Victim Assistance - ALN 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: VOCA-2021-JFSAZ-00052 Grant period: Year ended September 30, 2022 Criteria: Cash disbursements - Costs billed to Federal Awards should agree to underlying accounting records. Condition: In our sample of 10 transactions, three amounts billed did not agree to underlying records. Cause: Clerical errors due to limited resources. Effect: The Organization does not have adequate documentation to support costs charged to the program. Context: A sample of 10 cash disbursements totaling $8,101 tested from a population of 97 totaling $37,099 for the period October 1, 2021 through September 30, 2022. The test found three clerical errors totaling $2,434 in over billings. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: This is a repeat finding. See finding 2021-005. Recommendation: We recommend the Organization enhance review policies and procedures Views of responsible officials of the auditee: Management has added another layer of federal award invoice approval prior to the monthly submission for reimbursement.