Finding Text
Finding 2023-003: Allowable costs – significant deficiency in internal controls over compliance
and compliance finding. Provider Relief Fund (PRF) ALN 93.498. Criteria: The Organization’s internal control procedures over compliance specify that all invoices
agree to the amount allocated to grant activities. Condition: During allowable cost testing, for 1 of the 25 invoices tested, the amount charged to
the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and,
ultimately, an oversight due to turnover in personnel. Effect: The effect of the exception noted during tested resulted in the grant being overcharged by
the Organization. Questioned Costs: None. Recommendation: Management should ensure amounts charged to the grant agree to invoices
before reporting. Management’s Response: See corrective action plan