FAC Explorer

Finding 51803 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-11
Audit: 48549
Organization: Oconee Community Service Board (GA)
Auditor: Garland Williams & Associates

AI Summary

  • Core Issue: Supporting documentation for major program disbursements was not properly maintained and could not be located during the audit.
  • Impacted Requirements: Internal controls for record keeping were not followed, leading to gaps in documentation.
  • Recommended Follow-Up: Implement and adhere to internal controls to ensure all supporting documentation for major program disbursements is maintained going forward.

Finding Text

Proper Record Keeping of Supporting Documentation for Major Program Disbursements Criteria: Management should establish internal controls to ensure supporting documentation for major program disbursements is properly maintained. Condition: Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The Organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to, leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place so this does not happen in the future.

Corrective Action Plan

The Agency was unable to locate an invoice for a large disbursement on a capital project. In the past, the approval and invoice payment passed through too many hands before. disbursement and filing of the invoice. In the future, these invoices will be approved and submitted for payment with the minimum of individuals as is necessary.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 628245 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $546,004
93.558 Temporary Assistance for Needy Families $319,200
93.498 Provider Relief Fund $184,666
93.958 Block Grants for Community Mental Health Services $147,600
93.667 Social Services Block Grant $48,400
14.267 Continuum of Care Program $46,412