Finding 1191116 (2025-001)

The organization will implement enhanced internal controls to ensure all direct costs are properly supported with adequate documentation. This will include: 1 - Establishing standardized procedures for documenting and retaining all supporting records for direct cost transactions. 2 - Implementing a checklist and review process to verify that required documentation is complete prior to cost approval and recording. 3 - Assigning responsibility to designated personnel for maintaining and reviewing documentation on a timely basis. 4 - Providing training to relevant staff on documentation requirements in accordance with federal and organizational guidelines. 5 - Conducting periodic internal reviews to ensure compliance with documentation standards.