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.