Finding Text
Section 2 - Financial Statement Findings
Finding 2022-01: The Organization's policies and procedures were not followed in the accounting for
expenditures process.
Criteria: The Organization's policies and procedures require vendor invoices to be retained in vendor files
after payment has been made.
Condition: For the year ended December 31, 2022, six of the forty-three invoices from the disbursement
testing sample and five of the twenty-five from compliance and control testing sample were unable to be
located.
Cause: The Organization experienced flooding in early 2022 causing personnel to move in and out of
different office spaces during the flood remediation.
Effect or Potential Effect: Duplicate payments could be made to vendors and expenditures could be charged
to programs that are not allowable.
Section 3- Federal/State Award Findings and Questioned Costs
Finding 2022-01: The Organization's policies and procedures were no/followed in the accounting.for
expenditures process.
Criteria: The Organiwtion's policies and procedures require vendor invoices to be retained in vendor files
after payment has been made.
Condition: For the year ended December 31, 2022, six of the forty-three invoices from the disbursement
testing sample and five of the twenty-five from compli,mce and control testing sample were unable to be
located.
Cause: The Organization experienced flooding in early 2022 causing personnel to move in and out of
different office spaces during the flood remediation.
Effect or Potential Effect: Duplicate payments could be made to vendors and expenditures could be charged
to progrnms tlrnt are not allowable.