Finding Text
2023-002: Duplicate Payment; CFDA Number: 21.027, American Rescue Plan; CONDITION AND CRITERIA: An adequate internal control system should include a system of checks and balances to ensure proper payment to vendors. During the current year audit, it was noted that a vendor inadvertently received a duplicate payment in the amount of $195,500. TYPE OF FINDING: Significant Deficiency CAUSE: The internal control structure was not adequate to prevent this deficiency. EFFECT: $195,500 was incorrectly paid to the vendor. AUDITORS' RECOMMENDATION: We recommend that the City strengthen its internal controls in relation to this issue. We also recommend that the vendor repay the money to the City.