Finding Text
Department of Health and Human Services,
Special Programs for the Aging – Title III, Aging Cluster
CFDA’s: 93.044, 93.045, and 93.053
2022-003: Documentation for expenditures
Criteria: The Corporation is responsible for maintaining original documentation for all expenditures. Transactions for expenses should be evidenced by an invoice or other original documentation demonstrating the validity of the disbursement.
Condition: The Corporation does not consistently maintain documentation for all expenditures, especially those expended with the Corporation’s credit card.
Effect: Activities or costs that are not allowed or allowable could potentially be paid, as well as errors or intentional fraud could occur and not be detected timely by management in the normal course of their responsibilities.
Cause: There are no procedures in place to ensure that original source documents are obtained prior to payment.
Identification of a repeat finding: This is a repeat finding from the immediate previous audit.
Recommendation: We recommend that appropriate documentation is kept for all disbursements, and that credit card receipts are obtained for each purchase and kept with the appropriate statement.
Views of responsible officials and planned corrective actions: The Corporation agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.