Finding Text
Allowable Activities Federal Agency: Department of Agriculture Federal Program: Technical Assistance and Training Grant Assistance Listing Number: 10.761 Award Period: March 1, 2023 – September 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: 2 CFR 200.403 requires a cost be necessary and reasonable for performance of the award. Condition: One (1) of fifteen (15) disbursement transactions tested revealed a duplicate employee reimbursement charged to the federal award. The same supporting invoice was submitted and reimbursed through two separate expense reports in different months, resulting in duplicate reimbursement of $527.95. Questioned costs: None. Context: During testing of 15 disbursement transactions charged to the major program, we identified one instance in which an employee reimbursement was processed twice. The same invoice was included with two separately approved expense reports submitted in different months. Cause: The Organization's reimbursement review controls did not detect that the same expense had previously been submitted and reimbursed. Both expense reports were approved in accordance with established procedures, and the duplicate charge was not identified during the review process. Effect: As a result, expenditures charged to the federal award were overstated due to a duplicate reimbursement. Repeat finding: No. Recommendation: We recommend management evaluate the circumstances surrounding the duplicate reimbursement and assess whether enhancements to existing reimbursement review procedures are necessary to identify and prevent duplicate reimbursement requests from being processed and charged to federal awards. View of responsible officials: There is no disagreement with the audit finding.