FAC Explorer

Finding 58849 (2022-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-10-01
Audit: 54486
Organization: Golden Triangle Resource Conservation and Development Area INC (GA)
Auditor: Rl Jennings & Associates

AI Summary

  • Core Issue: The Organization lacks a consistent approval process for expenditures, risking unauthorized payments and potential fraud.
  • Impacted Requirements: Segregation of duties is not maintained, violating criteria for transaction authorization and oversight.
  • Recommended Follow-Up: Ensure a management member or Board member reviews and initials all disbursements, preventing self-approvals for reimbursements.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Soil and Water Conservation CFDA 10.902 2021-01: Approval for expenditures Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. Approvals should be noted on all expenditures by an individual outside of the recordkeeping and custody functions to provide reasonable assurance that transactions are allowable and appropriate for the Organization. Condition: The Organization does not consistently document an approval process on source documents for expenditure. 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 source documents are consistently approved by a member of management prior to payment. Identification of a repeat finding: This is repeat finding from the immediate previous audit. Recommendation: We recommend that a member of management or the Board of Directors review and authorize all disbursements, as well as travel reimbursements. This authorization should be evidenced by the initialing of each disbursement reviewed. We also recommend that care be taken to ensure the payee is not approving reimbursements to themselves and that a member of the Board approves those reimbursements. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 36 in this audit report.

Categories

Cash Management

Other Findings in this Audit

  • 58835 2022-001
    Significant Deficiency Repeat
  • 58836 2022-002
    Significant Deficiency Repeat
  • 58837 2022-003
    Significant Deficiency Repeat
  • 58838 2022-004
    Significant Deficiency Repeat
  • 58839 2022-001
    Significant Deficiency Repeat
  • 58840 2022-002
    Significant Deficiency Repeat
  • 58841 2022-003
    Significant Deficiency Repeat
  • 58842 2022-004
    Significant Deficiency Repeat
  • 58843 2022-001
    Significant Deficiency Repeat
  • 58844 2022-002
    Significant Deficiency Repeat
  • 58845 2022-003
    Significant Deficiency Repeat
  • 58846 2022-004
    Significant Deficiency Repeat
  • 58847 2022-001
    Significant Deficiency Repeat
  • 58848 2022-002
    Significant Deficiency Repeat
  • 58850 2022-004
    Significant Deficiency Repeat
  • 58851 2022-001
    Significant Deficiency Repeat
  • 58852 2022-002
    Significant Deficiency Repeat
  • 58853 2022-003
    Significant Deficiency Repeat
  • 58854 2022-004
    Significant Deficiency Repeat
  • 58855 2022-001
    Significant Deficiency Repeat
  • 58856 2022-002
    Significant Deficiency Repeat
  • 58857 2022-003
    Significant Deficiency Repeat
  • 58858 2022-004
    Significant Deficiency Repeat
  • 58859 2022-001
    Significant Deficiency Repeat
  • 58860 2022-002
    Significant Deficiency Repeat
  • 58861 2022-003
    Significant Deficiency Repeat
  • 58862 2022-004
    Significant Deficiency Repeat
  • 635277 2022-001
    Significant Deficiency Repeat
  • 635278 2022-002
    Significant Deficiency Repeat
  • 635279 2022-003
    Significant Deficiency Repeat
  • 635280 2022-004
    Significant Deficiency Repeat
  • 635281 2022-001
    Significant Deficiency Repeat
  • 635282 2022-002
    Significant Deficiency Repeat
  • 635283 2022-003
    Significant Deficiency Repeat
  • 635284 2022-004
    Significant Deficiency Repeat
  • 635285 2022-001
    Significant Deficiency Repeat
  • 635286 2022-002
    Significant Deficiency Repeat
  • 635287 2022-003
    Significant Deficiency Repeat
  • 635288 2022-004
    Significant Deficiency Repeat
  • 635289 2022-001
    Significant Deficiency Repeat
  • 635290 2022-002
    Significant Deficiency Repeat
  • 635291 2022-003
    Significant Deficiency Repeat
  • 635292 2022-004
    Significant Deficiency Repeat
  • 635293 2022-001
    Significant Deficiency Repeat
  • 635294 2022-002
    Significant Deficiency Repeat
  • 635295 2022-003
    Significant Deficiency Repeat
  • 635296 2022-004
    Significant Deficiency Repeat
  • 635297 2022-001
    Significant Deficiency Repeat
  • 635298 2022-002
    Significant Deficiency Repeat
  • 635299 2022-003
    Significant Deficiency Repeat
  • 635300 2022-004
    Significant Deficiency Repeat
  • 635301 2022-001
    Significant Deficiency Repeat
  • 635302 2022-002
    Significant Deficiency Repeat
  • 635303 2022-003
    Significant Deficiency Repeat
  • 635304 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.631 Partners for Fish and Wildlife $354,488
10.902 Soil and Water Conservation $184,235
10.912 Environmental Quality Incentives Program $162,951
15.608 Fish and Wildlife Management Assistance $159,285
10.862 Household Water Well System Grant Program $73,965
21.027 Coronavirus State and Local Fiscal Recovery Funds $41,594
66.460 Nonpoint Source Implementation Grants $12,035
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $7,660