Finding Text
Independent Approval of Claims - Criteria: The Uniform Guidance, Part 200.303, an Organization receiving federal awards is required to establish and maintain internal control over the federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of federal awards. Condition: Claims for reimbursement for the listed program did not provide evidence of review and approval from a person independent of the preparer. Cause: The Organization has not established policies and procedures for all claims to be reviewed and approved by a person independent of the preparer. Effect: The lack of review and approval by a person independent of the preparer could have resulted in improper reimbursement from the grantor. Recommendation: The Organization should develop policies and procedures to ensure all claims are reviewed and approved by someone independent of the preparer. Questioned Costs: None. Response and corrective action planned: The Organization will review its policies and procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.