Finding Text
2022- 011 ? Review of Vouchers ? Cash Management Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunity Persons with Aids (RHHP) Assistance Listing Number: 14.241 Pass-Through Agencies: Chicago Department of Public Health and Aids Foundation of Chicago Pass-Through Numbers: N/A Award Periods: January 1, 2021 through February 28, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: A well-designed system of internal control should include policies and procedures to ensure the accuracy of vouchers through the review and approval of the vouchers prior to submission during the cash management process. Condition: In testing a sample of 8 vouchers, we identified the following: ? 3 out of the 8 vouchers tested did not have proper review and approval prior to submission. Questioned Costs: None Context: Vouchers are not being properly reviewed and approved prior to submission during the cash management process. Cause: Policies and procedures had not been put into place to properly document review of vouchers prior to submission during the cash management process. Effect: An error could occur during the voucher and cash management process if The Blvd does not have procedures in place to properly review and approve the vouchers prior to submission. Repeat Finding: This is not a repeat finding. Recommendation: Management should develop a process whereby vouchers for federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, reasonably reflect the total activity for the federally funded program. This review should be documented by a sign-off and date prior to the submission of the voucher during the cash management process. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023