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Audit of the U.S. AbilityOne Commission’s Financial Statements for Fiscal Year 2023

Report Information

Date Issued
Report Number
2023-02
Report Type
Audit
Description
The Office of Inspector General (OIG) contracted with the independent certified public accounting firm Harper, Rains, Knight, & Company, P.A. (HRK) to audit the Commission’s financial statements and related footnotes as of September 30, 2023, and for the year then ended.
Joint Report
Yes
Participating OIG
U.S. AbilityOne Commission OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Recommendations

Book proposed adjustment to accrue for the invoices totaling $73,210 for fiscal year 2023.

The Independent Public Accounting team determined the implementation was complete, and no further action was needed. Closed as of November 15, 2024.<br />
<br />

The Chief Financial Officer, or other Commission personnel knowledgeable in accounting and finance, should independently review all accruals for accuracy and compliance with generally accepted accounting principles, regardless of the office of origination.

The Independent Public Accounting team determined the implementation was complete, and no further action was needed. Closed as of November 15, 2024.<br />
<br />

Commission management should enhance its written policies and procedures for the accrual preparation process to clarify service provider guidance, including specifying that accruals should be recorded for known expenses in the current period in which the cash outlay will happen in a future period, regardless of the fiscal year of obligated funding.

The Independent Public Accounting team determined the implementation was complete, and no further action was needed. Closed as of November 15, 2024.<br />
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