In auditing the accounts of a sports club I discovered that a payment had been made to a member for work he did at the club's premises. Although there was an invoice for the work, Committee Minutes did not specifically approve the original quotation or the subsequent payment. The member has previous form for charging for work done without informing the Committee and had agreed not to do so in future.
Should I mention this in the audit report or am I nitpicking? (If the former, please suggest non offensive wording!)