Finding Text
Finding 2022-003 Adherence and Application of Financial Policies and Procedures
for Vouchering
Federal Agency: U.S. Department of Health and Human Services
Pass-Through Entity: Illinois Department of Human Services
Program Name: Social Services Block Grant
Assistance Listing #: 93.667
Questioned Costs: None
Condition/Context
P&R selected four Periodic Financial Reports for testing, the amounts reported in three of the
four reports did not agree to the amounts recorded in the program’s subledger.
Criteria
Per the Organization’s Financial Policies and Procedures; before preparing a voucher,
expenditures eligible for reimbursement are to be identified in the general ledger. In addition,
supporting documentation are to be attached to the voucher. The Organization is to retain a copy
of the voucher and supporting documentation for each month for each contract vouchered.
Cause
The Organization did not retain copies of the supporting documents that accompany the monthly
vouchers.
Effect
Non-adherence and inconsistent application of established policies and procedures may result in
noncompliance with Uniform Guidance Cash Management and Reporting compliance
requirements, and questioned costs.
Recommendation
We recommend that the Organization adheres to its Financial Policies and Procedures for
Vouchering.
Organization’s Management Response
Refer to corrective action plan.