Finding 599562 (2022-001)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-06-11
Audit: 22912
Organization: Asi - Jamestown, Inc. (MN)

AI Summary

  • Core Issue: One petty cash disbursement lacked proper documentation, leading to questioned costs of $56.
  • Impacted Requirements: The project must secure supporting documentation for all expenses before payment to ensure compliance.
  • Recommended Follow-Up: Reinforce training for accounts payable staff on the importance of documentation to prevent future issues.

Finding Text

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, Assistance Listing Number 14.181 Condition: In 1 of 25 cash disbursements tested, the Project did not have adequate supporting documentation for petty cash disbursements. Criteria: The Project should obtain support for project expenses prior to paying them. Effect: The amount of expenses paid without adequate supporting documentation is $56 out of a total sample of disbursements of $25,568. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non compliance had a financial effect outlined below. The details and results of the sample are as follows: Number Dollars Population 171 $125,031 Sample 25 $25,568 Not in Compliance 1 $56 Questioned Costs $56 Cause: The Project made a petty cash disbursement without obtaining adequate supporting documentation for the expenses being reimbursed. Recommendation: The Project should obtain supporting documentation before making payment to ensure it is paying the correct amounts. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total - Department of Housing and Urban Development $56 Non-compliance code - R

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Section 811 Capital Advance $949,100
14.181 Prac Assistance $89,419