Finding Text
Finding Number 2023-008: Duplicate Charges (Significant Deficiency over Internal Control and Instances
of Noncompliance – Allowable Costs/Cost Principles) FALN Number 16.575 U.S. Department of Justice, Office
of Victims of Crime – Crime Victim Assistance, Award Number 94-3302014, Award Year 2022-2023
Criteria: 2023 Compliance Supplement and 2 CFR 200.303(a) stated that the non-Federal entity must establish
and maintain effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and
conditions of the federal award.
Condition/Context: As a result of our audit procedures to evaluate the summary schedule of prior audit findings,
we noted 1 sample of a $2,444 non-payroll expenditure had been duplicated on invoices remitted to the grantor.
Repeat Finding from Prior Year(s): Yes, Finding Number 2022-004
Cause and Effect: The Health System did not have proper controls in place to prevent duplicate transactions
from being entered into the system and charged to the program, which resulted in duplicate costs being charged
to the program.
Questioned Cost: None
Recommendation: We recommend management implement policies and procedures to prevent duplicate
transactions from being charged to the program.
Views of Responsible Officials and Planned Corrective Action:
Management agrees with the finding. The Health System will review, modify, and implement policies and
procedures over the program to prevent duplicate transactions from being charged to the program.