Finding 592757 (2022-004)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-05-24

AI Summary

  • Core Issue: Many transactions are missing required supporting documentation, especially for federal awards.
  • Impacted Requirements: Without proper documentation, management cannot verify the business purpose of expenditures, risking incorrect accounting.
  • Recommended Follow-Up: Implement procedures to ensure all expenditures have the necessary documentation.

Finding Text

As discussed at Finding 2022-002, a significant number of transactions lacked the necessary supporting documentation, including expenditures charged to federal awards. Because of the failure to require a complete set of supporting documentation, expenditures may be made and charged to federal awards without management being able to verify the business purpose of the transactions and, accordingly, the proper recording in the accounting records. Procedures should be implemented requiring appropriate documentation for all expenditures.

Categories

Questioned Costs

Other Findings in this Audit

  • 15933 2022-003
    Material Weakness
  • 15934 2022-004
    Material Weakness
  • 15935 2022-003
    Material Weakness
  • 15936 2022-004
    Material Weakness
  • 15937 2022-003
    Material Weakness
  • 16313 2022-004
    Material Weakness
  • 16314 2022-003
    Material Weakness
  • 16315 2022-004
    Material Weakness
  • 592375 2022-003
    Material Weakness
  • 592376 2022-004
    Material Weakness
  • 592377 2022-003
    Material Weakness
  • 592378 2022-004
    Material Weakness
  • 592379 2022-003
    Material Weakness
  • 592755 2022-004
    Material Weakness
  • 592756 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $586,033