Finding 2033 (2023-003)

2023 – 003 - Cash Management Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: May 1, 2020 – April 30,2023 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: In a sample of 24 transactions tested, there was one instance where the reimbursement request did not agree to the supporting documentation. The reimbursement was for $23,031.67 and the supporting documentation was for $19,852.76. The reimbursement request incorrectly included a match amount. Questioned costs: $3,178.91 Context: The sample of 24 transactions included transactions from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.