Finding Text
Type of Finding ? Significant Deficiency in Internal Control Over Compliance. Condition/Context ? Internal control procedures over eligible disbursements did not ensure compliance with federal awards. Some of the employee reimbursements were billed twice, the payout of paid time off was billed to the program and a disbursement which was later voided was not removed from a reimbursement request. Criteria ? In accordance with the Compliance Supplement Part 6 - Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs - $15,596 Recommendation ? We would recommend management to review and to ensure that expenditures being requested for reimbursement are for allowable costs and have not been previously requested for reimbursement. View of Responsible Officials ? There is no disagreement with the audit findings.