Finding 605539 (2022-001)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-09-05

AI Summary

  • Core Issue: Invoices were not consistently approved before payments, risking inappropriate expenses from grants.
  • Impacted Requirements: Internal controls for segregating duties in recording, reconciliation, and disbursement were not followed.
  • Recommended Follow-Up: Ensure all invoices are reviewed and approved by someone who did not input them.

Finding Text

2022-001: Segregation of Duties Criteria: The Organization should design and implement internal controls to segregate the duties of recording, reconciliation, and disbursement of assets. Condition: During the year under audit it was noted that not all invoices were receiving an approval before checks were issued. Effect: This could cause expenses to be paid out of grants that are not appropriate for the grant. Cause: Internal controls over expenses were not followed consistently throughout the whole year. Recommendation: All invoices should be reviewed and approved by someone that does not input the invoices. Response: Management concurs with the finding.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 29097 2022-001
    Material Weakness
  • 29098 2022-001
    Material Weakness
  • 605540 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $7.90M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $791,475
93.568 Low-Income Home Energy Assistance $654,261
93.569 Community Services Block Grant $636,933
10.568 Emergency Food Assistance Program (administrative Costs) $169,334
10.558 Child and Adult Care Food Program $168,401
93.499 Low Income Household Water Assistance Program $89,561
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $22,003
97.024 Emergency Food and Shelter National Board Program $9,009