Finding Text
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.