FAC Explorer

Finding 966591 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301059
Organization: Vermont Adult Learning, Inc. (VT)
Auditor: McSoley McCoy & CO

AI Summary

  • Core Issue: Lack of documented approval for invoices over expense transactions.
  • Impacted Requirements: Expenses must be reviewed and approved by someone other than the purchaser to ensure proper internal controls.
  • Recommended Follow-Up: Ensure adherence to policies by requiring documented approval from a manager or director before any expenditure.

Finding Text

Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.

Categories

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 390147 2023-001
    Significant Deficiency
  • 390148 2023-001
    Significant Deficiency
  • 390149 2023-001
    Significant Deficiency
  • 390150 2023-001
    Significant Deficiency
  • 390151 2023-002
    Significant Deficiency
  • 390152 2023-002
    Significant Deficiency
  • 390153 2023-002
    Significant Deficiency
  • 390154 2023-002
    Significant Deficiency
  • 966589 2023-001
    Significant Deficiency
  • 966590 2023-001
    Significant Deficiency
  • 966592 2023-001
    Significant Deficiency
  • 966593 2023-002
    Significant Deficiency
  • 966594 2023-002
    Significant Deficiency
  • 966595 2023-002
    Significant Deficiency
  • 966596 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.289 Community Project Funding/congressionally Directed Spending $112,310
21.027 Coronavirus State and Local Fiscal Recovery Funds $101,822
84.002 Adult Education - Basic Grants to States $56,921
14.218 Community Development Block Grants/entitlement Grants $44,649
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,691