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.