Finding 571107 (2021-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2021

Accepted

2025-07-11

Audit: 361983

Organization: Human Services Alliance of Greater Prince William (VA)

Auditor: Select Accounting Reporting and Consultation LLC

AI Summary

Answer: The Alliance lacks a proper internal control system for reviewing and approving expenditures.
Trend: This issue was consistent across all tested expenditure and payroll samples.
List: Implement a robust internal control system to ensure detailed review and approval of expenditures.

Finding Text

During our testing of expenditures, for 40 of 40 expenditure samples and 15 of 15 payroll expenses selected for testing and claimed for the major program under the Federal awards, we noted that for these expenditures, the Alliance did not maintain a system of internal control to provide for the detailed review and approval of these expenditures for allowability of activities and costs.

Corrective Action Plan

The Alliance will review its system of internal controls over allowable activities and costs to determine improvements that can be made to ensure all disbursements, including payroll and non-payroll costs, are appropriately reviewed, and approved at a detailed level prior to payment. The Alliance will incorporate a procedure to evidence the review and approval of the responsible individual.

Other Findings in this Audit

571108 2021-002

-
1147549 2021-001

Significant Deficiency
1147550 2021-002

-

Programs in Audit

ALN	Program Name	Expenditures
21.019	Coronavirus Relief Fund	$3.00M