Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over
compliance.
Management Response
Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase
Corrective Action Taken:
Effective July 1, 2024, CEN implemented Ramp, an expense management p...
Finding 2024-002: Allowable costs and activities – significant deficiency in internal controls over
compliance.
Management Response
Finding: Failure to Provide an Itemized Receipt for a Restaurant Purchase
Corrective Action Taken:
Effective July 1, 2024, CEN implemented Ramp, an expense management platform that ensures all
purchases are documented with proper receipts before being charged to the grant. This solution
directly addresses the issue of missing itemized receipts and ensures compliance with federal
grant requirements.
Steps Implemented:
• Mandatory Receipt Submission: All purchases, including restaurant transactions, require an
itemized receipt to be uploaded into Ramp before the expense can be approved.
• Approval Before Grant Charging: An approver must review the itemized receipt to verify that
no prohibited items were purchased before allowing the expense to be charged to the grant.
• Grant Compliance Review: If an itemized receipt is not provided or contains unallowable
expenses, the charge will not be allocated to the grant and must be covered by a non-grant
funding source. • Training & Compliance: All employees who make purchases with grant funds have been
trained on the requirement for itemized receipts and the consequences of non-compliance.
Responsible Party:
Kendall Guynes, CFO
Completion Date:
July 1, 2024 (Fully Implemented)
Parties Responsible:
Chief Executive Officer
President
Chief Financial Officer
Business Manager
The Corrective Action Plan is currently in place and was implemented on July 1, 2024.