Finding Text
2022-002 (repeat of 2021-002) Inadequate Supporting Documentation
Material Weakness
Criteria
Requests for reimbursement must include invoices to verify amounts requested, and review/approval must be documented.
Condition
The Board did not provide fully executed supporting documentation for 6 transactions, additionally the detail provided to support what had been purchased did not contain the expected detail for a thorough review.
We recognize that there are compensating controls given the oversight exerciesed by the USDA, however, based on the supporting documentation we received, we were unable to verify that such oversight was operating as intended.
Cause
The Board is staffed by 5 volunteers and has no dedicated office space. It is challenging for the volunteers to maintain complete documentation under these conditions.
Effect
As a result, reimbursement requests may be incomplete, therefore, the Board may not be reimbursed for all program costs.
Recommendation
The Board should retain all documentation pertaining to reimbursements.