Finding Text
Federal Award Finding 2022-003 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Repeat Audit Finding: Audit Finding #2021-002 Questioned costs ? $0 Criteria ? HAVEN utilizes QuickBooks to track expenditures applied to the grants. The control in place is designed to ensure that the Executive Director can see the expenditures applied to the award and request reimbursement for only those expenditures deemed qualified. Additionally, this control assists in ensuring an expenditure is not charged to more than one grant. Condition ? In four instances it was noted that the QuickBooks report did not agree to the reimbursement request for the grant. Our testing included obtaining the Profit and Loss by Customer from QuickBooks and comparing it to the Schedule of Expenditures of Federal Awards. The total expenditures for four grants did not agree to the Schedule of Expenditures of Federal Awards. The additional charges made to the Federal awards were in compliance so there are no questioned costs but the coding in QuickBooks did not agree. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Human error in coding the expenditures and not adjusting QuickBooks for reclassifications. Effects or Potential Effects ? Expenses could be billed to the wrong grant, double billed or unallowable under the grant. Auditor?s Recommendation ? We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. QuickBooks should be updated if changes are made. To ensure changes are being properly reflected, a report for the year-to-date period should be generated to ensure the figures agree to the reimbursement requests to date. View of Responsible Officials ? HAVEN agrees with the finding and the new Finance Director is performing the proper reconciliations now.