Finding 582215 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2023-12-20

AI Summary

  • Core Issue: Invoices were paid without proper approval, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Federal guidelines require documentation of approval for all general disbursements.
  • Recommended Follow-Up: Ensure all invoices have documented approval before payment to mitigate risks of disallowed funds.

Finding Text

2023-001: Activities Allowed or Unallowed Federal Agencies: U.S. Department of Health and Human Services; U.S. Department of Labor Federal Programs: Temporary Assistance for Needy Families; Workforce Innovation and Opportunity Act Pass-Through Agencies: None; South Central Workforce Council Pass-Through Number(s): None; 1073600 Award Period: 1/1/22-12/31/22; 4/1/21-3/31/23 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Approval of general disbursements Condition: There was no documentation of approval of invoices prior to payment. Questioned Costs: None Context: One of 35 disbursements; one of 37 disbursements Cause: Department supervisor approval was not obtained prior to payment of invoices Effect: Without proper of approval, there is a risk of disallowed funds being disbursed Repeat Finding: No Recommendation: We recommend obtaining documentation of approval for all invoices Views of responsible officials and planned corrective actions: Management is in agreement with the finding.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 5765 2023-002
    Material Weakness
  • 5766 2023-003
    Material Weakness
  • 5767 2023-004
    Material Weakness
  • 5768 2023-005
    Material Weakness
  • 5769 2023-002
    Material Weakness
  • 5770 2023-003
    Material Weakness
  • 5771 2023-004
    Material Weakness
  • 5772 2023-005
    Material Weakness
  • 5773 2023-001
    Significant Deficiency
  • 5774 2023-001
    Significant Deficiency
  • 5775 2023-001
    Significant Deficiency
  • 5776 2023-001
    Significant Deficiency
  • 5777 2023-006
    Significant Deficiency
  • 5778 2023-006
    Significant Deficiency
  • 5779 2023-006
    Significant Deficiency
  • 5780 2023-006
    Significant Deficiency
  • 5781 2023-001
    Significant Deficiency
  • 5782 2023-001
    Significant Deficiency
  • 5783 2023-001
    Significant Deficiency
  • 582207 2023-002
    Material Weakness
  • 582208 2023-003
    Material Weakness
  • 582209 2023-004
    Material Weakness
  • 582210 2023-005
    Material Weakness
  • 582211 2023-002
    Material Weakness
  • 582212 2023-003
    Material Weakness
  • 582213 2023-004
    Material Weakness
  • 582214 2023-005
    Material Weakness
  • 582216 2023-001
    Significant Deficiency
  • 582217 2023-001
    Significant Deficiency
  • 582218 2023-001
    Significant Deficiency
  • 582219 2023-006
    Significant Deficiency
  • 582220 2023-006
    Significant Deficiency
  • 582221 2023-006
    Significant Deficiency
  • 582222 2023-006
    Significant Deficiency
  • 582223 2023-001
    Significant Deficiency
  • 582224 2023-001
    Significant Deficiency
  • 582225 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $586,527
93.568 Low-Income Home Energy Assistance $502,969
21.027 Coronavirus State and Local Fiscal Recovery Funds $486,094
93.600 Head Start $447,410
93.569 Community Services Block Grant $348,163
17.258 Wia Adult Program $308,373
81.042 Weatherization Assistance for Low-Income Persons $300,495
17.235 Senior Community Service Employment Program $246,897
10.558 Child and Adult Care Food Program $182,969
17.278 Wia Dislocated Worker Formula Grants $98,944
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $65,963
14.267 Continuum of Care Program $59,151
17.259 Wia Youth Activities $30,697
93.558 Temporary Assistance for Needy Families $29,472
17.277 Workforce Investment Act (wia) National Emergency Grants $13,647
17.285 Apprenticeship USA Grants $7,316
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $5,902
10.551 Supplemental Nutrition Assistance Program $2,832