Finding Text
2024-005 Documentation
Condition: Copies of federal reimbursement request reports were not provided by the Organization for
audit.
Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This
includes the federal reimbursement requests.
Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat
reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission.
Effect: Federal, state, and local funding sources could not be precisely determined for individual bus
purchases.
Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly
reimbursement reports submitted to NDDOT, and the associated invoices, are maintained.
Management’s Response: The Organization will establish policies to ensure adequate record retention for
federal reimbursement request reports.