Finding Text
Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Questioned Costs: None Condition/Context P&R selected four Periodic Financial Reports for testing, the amounts reported in three of the four reports did not agree to the amounts recorded in the program?s subledger. Criteria Per the Organization?s Financial Policies and Procedures; before preparing a voucher, expenditures eligible for reimbursement are to be identified in the general ledger. In addition, supporting documentation are to be attached to the voucher. The Organization is to retain a copy of the voucher and supporting documentation for each month for each contract vouchered. Cause The Organization did not retain copies of the supporting documents that accompany the monthly vouchers. Effect Non-adherence and inconsistent application of established policies and procedures may result in noncompliance with Uniform Guidance Cash Management and Reporting compliance requirements, and questioned costs. Recommendation We recommend that the Organization adheres to its Financial Policies and Procedures for Vouchering. Organization?s Management Response Refer to corrective action plan.