Finding Text
Condition : During the audit, we noted several instances where expense support items were not available for review/unable to be located. Criteria : The organization is required to maintain records to support the amounts requested for reimbursement as a federal award recipient. Cause : Management's internal controls lack a requirement for reconciling submitted reimbursement requests to the related support retained. Effect : As a federal award recipient, there is a possibility that an incorrect amount could be requested for reimbursement from a funding source. Recomendation : To prevent this from happening, it is recommended that procedures be implemented requiring the reconciliation of submitted reimbursement requests to the related support (such as bills, invoices, etc.) retained. Views of Responsible Officials and Planned Corrective Actions : Management will develop written procedures outlining the steps required to reconcile submitted reimbursement requests to related support retained, such as bills, invoices, receipts, etc. The procedures will include a review and approval process to ensure compliance with federal and other program regulations. All staff members and contractors responsible for preparing and submitting reimbursement requests will receive training on the new procedures. This will include instruction on the importance of reconciling reimbursement requests to supporting documentation. Management will assign a responsible staff member to regularly monitor the reimbursement request process to ensure compliance with established procedures. This individual will be responsible for reviewing a sample of reimbursement requests each month to ensure they are accurate and properly supported. Management will regularly review and evaluate the effectiveness of the new procedures and make necessary adjustments as needed.