Finding Text
Proper Record Keeping of Supporting Documentation for Major Program Disbursements Criteria: Management should establish internal controls to ensure supporting documentation for major program disbursements is properly maintained. Condition: Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The Organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to, leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place so this does not happen in the future.