Finding Text
Criteria: An entity should have policies and procedures in place to provide for accurate reporting to Federal agencies and pass-through entities. Condition: During our test of controls over compliance with reporting requirements, we noted that a reimbursement request submitted to a pass-through entity included expenditures that had previously been submitted for reimbursement. Cause: The reimbursement requests were not reconciled to the general ledger. Effect: The amount requested from the pass-through entity was not accurate. Questioned Costs: None Recommendation: We recommend that reimbursement requests prepared by departments and submitted to Federal agencies and pass-through entities be reviewed by the Finance Department to ensure that the reimbursement requests are accurate and agree to the general ledger.