Finding Text
The Center is not able to ensure that the expenses submitted for reimbursement tie back to the accounting records to ensure no duplicate or overcharging of expenditures to grants. Condition: The Center was unable to provide general ledger detail to support the amounts included on the monthly vouchers charged to the grants. Cause: Due to limited staffing resources, the Center was not able to ensure maintenance of adequate documentation. Effect: The Center must be able to demonstrate the expenses allocated to the program is properly supported to ensure adequate records that the expenditure has been incurred and not allocated to other programs. Questioned Costs: Unknown Recommendation: Management should review and refine its process of reporting documentation to ensure that documentation of the general ledger activity that supports the amount on the vouchers is maintained and that total expenditures for the year is reconciled back to the general ledger on an annual basis. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.