DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.