Finding Text
Criteria: All disbursements should be supported by source documentation. Condition: In our test of forty disbursements, we noted 3 disbursements which lacked adequate supporting documentation. Cause: Employees were reimbursed for expenses without submitting invoices or receipts to substantiate the expense. Effect: Employees could have been reimbursed for activities unallowed which could lead to grantors requiring repayment. Recommendation: We recommend policies be implemented to require source documentation for employee reimbursements that are paid for with grant funding.