Finding Text
Type of Finding: Significant Internal Control over Compliance Compliance Requirement: Allowable Costs Criteria: The program requires the Center to request actual time worked by qualified employees when requesting reimbursement of funds from the City of San Antonio, as per 2 CFR §200.430(g)(vii). Condition: It was noted the supporting documentation submitted for reimbursement was calculated using budgeted percentages of wages for qualified employees instead of actual time worked. Cause: No procedures are in place to review the supporting documentation submitted for reimbursement was for actual time worked by qualified employees. Effect: Not using actual costs incurred when requesting reimbursement under this program can lead to reimbursement overstatements and non-compliance with the program. Recommendation: We recommend the Center report the reimbursement overstatement to City of San Antonio and correct the error. We recommend the Center develop procedures to review that supporting documentation submitted for reimbursement was for actual time worked. This review should be performed by personnel familiar with the program requirements. Views of Responsible Officials: Management agrees with the finding and will work with the City of San Antonio to correct the issue, and develop review procedures to respond to the finding.