Finding Text
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.