Finding 44180 (2022-004)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-07-17
Audit: 44722
Organization: Do Good Multnomah (OR)

AI Summary

  • Core Issue: There is a significant deficiency in documentation for federal awards, specifically for the Emergency Solutions Grant Program.
  • Impacted Requirements: Expenses charged to contracts must have adequate supporting documentation; two out of 40 tested lacked invoices or receipts.
  • Recommended Follow-Up: Ensure all payments have proper documentation before processing and provide staff training on purchasing and filing policies.

Finding Text

Finding #2022-004: Type: Significant deficiency over federal awards Type: Immaterial noncompliance Assistance Listing: 14.231 Emergency Solutions Grant Program Requirement: Amounts charged to contract should have adequate documentation supporting the amounts billed. Condition/Context: Out of a sample of 40 selected for testing, 2 expenses were missing invoices or receipts. Cause: Organization record retention and filing policies were not consistently followed. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend retaining all supporting documentation for payments. Payments should not be initiated without documentation to support the expense. Management Response: Management will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies.

Corrective Action Plan

Finding # 2022-004 Significant deficiency over financial reporting Significant deficiency/immaterial noncompliance over federal awards U.S. Department of Housing and Urban Development 14.231 Emergency Solutions Grant Program Finding: Amounts charged to the contract did not have adequate documentation supporting the amounts billed. Recommendation: Payments should not be initiated without documentation to support expenses and all supporting documentation should be retained. Corrective Action: We will provide additional training to staff on proper purchasing and documentation requirements as well as the Organization?s filing policies. Anticipated Completion Date December 31, 2023

Categories

Significant Deficiency

Other Findings in this Audit

  • 44179 2022-002
    Material Weakness Repeat
  • 44181 2022-002
    Material Weakness Repeat
  • 44182 2022-005
    Significant Deficiency
  • 44183 2022-002
    Material Weakness Repeat
  • 44184 2022-005
    -
  • 44185 2022-003
    Significant Deficiency Repeat
  • 44186 2022-002
    Material Weakness Repeat
  • 44187 2022-004
    Significant Deficiency Repeat
  • 620621 2022-002
    Material Weakness Repeat
  • 620622 2022-004
    Significant Deficiency Repeat
  • 620623 2022-002
    Material Weakness Repeat
  • 620624 2022-005
    Significant Deficiency
  • 620625 2022-002
    Material Weakness Repeat
  • 620626 2022-005
    -
  • 620627 2022-003
    Significant Deficiency Repeat
  • 620628 2022-002
    Material Weakness Repeat
  • 620629 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.30M
21.019 Coronavirus Relief Fund $768,937
14.231 Emergency Solutions Grant Program $376,371