Finding Text
2022 ? 003 Federal Agency: Small Business Administration Federal Program Name: Shuttered Venue Operators Grant Assistance Listing Number: 59.075 Federal Award Identification Number and Year: SBAHQ21SV005145 2022 Award Period: 7/17/2021 ? 12/31/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The internal control procedures state the CEO/Executive Artistic Director approves invoices. Condition: From two separate testing populations, three of eight and twelve of forty testing selections did not show evidence of approval by the CEO/Executive Artistic Director. Questioned costs: Questioned costs from unapproved invoices totaled $1,508 and $6,569, respectively. Context: From two separate testing populations, three of eight and twelve of forty testing selections did not show evidence of approval by the CEO/Executive Artistic Director. Cause: Invoices were paid without evidence of approval by the CEO/Executive Artistic Director. Effect: Unauthorized invoices could be paid. Repeat Finding: No Recommendation: We recommend all invoices show evidence of approval by the CEO/Executive Artistic Director prior to payment. Views of responsible officials: There is no disagreement with the audit finding.