Finding Text
Finding Number 2022-004: Duplicate Charges (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) FALN Number 16.575 U.S. Department of Justice, Office of Victims of Crime – Crime Victim Assistance
Criteria: 2022 Compliance Supplement and 2 CFR 200.303(a) stated that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the federal award.
Condition/Context: As a result of our audit procedures to evaluate the summary schedule of prior audit findings, we noted 1 sample of a $4,855 non-payroll expenditure had been duplicated on invoices remitted to the grantor.
Repeat Finding from Prior Year(s): Yes, Finding Number 2021-002
Cause and Effect: The Health System did not have proper controls in place to prevent duplicate transactions from being entered into the system and charged to the program, which resulted in duplicate costs being charged to the program.
Questioned Cost: None
Recommendation: We recommend management implement policies and procedures to prevent duplicate transactions from being charged to the program.
Views of Responsible Officials and Planned Corrective Action: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to prevent duplicate transactions from being charged to the program.