Finding Text
2 CFR section 200.303(a) requires that non-federal entities must establish and maintain
effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. Condition: The Organization does not have someone reviewing the monthly reimbursement requests
prior to the submission.
Questioned costs: None Context: We tested all three months of billing in fiscal year 2023, noting there was no review present
for any of the months.
Cause: Management indicated a review process is not in place.
Effect: The effect of this condition increases the possibility that reimbursement requests may contain
errors.
Repeat Finding: No
Recommendation: We recommend the Organization implement a documented review process for
reimbursement requests before submitting the requests monthly.
Views of Responsible Officials: There is no disagreement with the audit finding.