Finding Text
Criteria: Per 2 CFR section 200.305(b)(5), the entity is required to pay for the costs before the date of the reimbursement request. Condition: The Organization was unable to provide adequate audit support for reimbursement requests during the fiscal year under audit. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained to support reimbursement requests. Effect: The lack of internal controls surrounding the cash management compliance requirement could lead to potential funding issues in the future. Questioned Costs: None. Repeat Finding: N/A, first year for this finding. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Organization Response: Management agrees with this finding.