Finding 973124 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-05-14
Audit: 306294
Organization: Accounting Aid Society (MI)

AI Summary

  • Issue: The Organization lacks proper documentation for grant reimbursement requests.
  • Impact: Inadequate controls led to missing ledger details that support reimbursement amounts.
  • Recommendation: Implement stronger documentation practices and close ledgers in a timely manner.

Finding Text

CriteriaCriteria The Organization should have documentation to support reimbursement requests for grant activity. Condition Controls were inadequate to ensure the retention of supporting documentation. Context During the review of the grant reimbursement requests, we noted that the Organization didn’t maintain ledger detail which supports the amount of the grant reimbursement amount. Cause and Effect Management did not retain supporting information and keeps the ledger open until year end.

Categories

Cash Management

Other Findings in this Audit

  • 396682 2023-001
    Significant Deficiency
  • 396683 2023-002
    Significant Deficiency
  • 973125 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $200,000
93.137 Community Programs to Improve Minority Health Grant Program $124,461
14.218 Community Development Block Grants/entitlement Grants $90,282
93.568 Low-Income Home Energy Assistance $60,000
21.008 Low Income Taxpayer Clinics $50,000
59.077 Community Navigator Pilot Program $27,714