Finding Text
2022-001 ? Significant Deficiency ? Approvals of Reimbursement Requests Federal Program: CNC (AL#10.553, 10.555, 10.559, and 10.582) Condition: There was no evidence that a review of reimbursement requests was done by an independent individual who was not involved in the preparation process. Criteria: A second individual not involved in the reimbursement request preparation process should review the request prior to it being submitted to the granting agency. Effect: Without a secondary review, the chances are increased that a reimbursement request could be submitted for the wrong amount or at the wrong time per the grant agreement. Cause: The District did not establish a process for implementing a secondary review. Recommendations: We recommend the District establish and document procedures to make sure a second individual independent of the reimbursement request preparation process reviews each request for accuracy and timing before the request is submitted, and provides a signature or initials and date of review on the documentation. Management?s Response: The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient.