Audit Finding Reference: 2025-001 Corrective Action Plan: Reimbursement Request Review and Approval Documentation Finding: The Center was unable to provide documentation demonstrating that reimbursement requests submitted to federal funding agencies received supervisory review and approval by the Co...
Audit Finding Reference: 2025-001 Corrective Action Plan: Reimbursement Request Review and Approval Documentation Finding: The Center was unable to provide documentation demonstrating that reimbursement requests submitted to federal funding agencies received supervisory review and approval by the Controller prior to submission. While reimbursement requests were reviewed, evidence of such review and approval was not consistently documented and retained. Root Cause: The review and approval process existed; however, formal documentation evidencing the Controller’s review and approval was not consistently retained with the reimbursement request records. Corrective Action: The Center has implemented enhanced procedures to ensure that all reimbursement requests submitted under federal awards receive documented supervisory review and approval prior to submission. Grant accounting staff will prepare the reimbursement request and supporting documentation and submit the complete package to the Controller for review. The Controller will review the request for accuracy, allowability, allocability, reasonableness, adequate supporting documentation, reconciliation to grant records and approved budgets, and compliance with applicable federal regulations and award requirements. Approval will be documented through electronic approval, email authorization retained with the reimbursement records, or signature and date on the reimbursement package or standardized checklist prior to submission. Preventive Measures: The Center has developed a standardized reimbursement request checklist that must be completed and retained with each reimbursement package. Grant accounting personnel will be trained on the revised documentation requirements, and the Executive Director will perform quarterly spot checks of reimbursement request files to confirm that evidence of review and approval is consistently maintained. Any exceptions identified will be addressed through corrective training and process improvements. Responsible Parties: Controller, Grant Accounting Staff, and Executive Director. Implementation Date: Effective immediately upon adoption. Evidence of Completion: Completed reimbursement request checklists, documented Controller approvals through signature, electronic approval, or retained email authorization, supporting reimbursement documentation, and quarterly monitoring documentation.