Finding Text
2021-002. Condition: Uncashed and undistributed checks voided from accounting records but remained as outstanding checks in the system that the checks were distributed from causing a difference in the accounting records and payment distributed.
Criteria: Funds distributed to eligible participants.
Cause: Proper controls were not in place in regards to voiding uncashed and undistributed checks from the accounting system.
Effect: The cost of the assistance may be disallowed.
Context: A reconciliation between the grant system and the accounting system specifically identified 58 grants totaling $193,731, and 6 grants totaling $23,700 were voided and reissued in the next fiscal year. 45 grants totaling $152,336 were voided and not reissued, 6 grants totaling $16,695 were checks returned from landlords, 1 grant totaling $1,000 was a duplicate entry.