Finding 674 (2023-001)

2023-001 Duplicate Invoices – CFDA #21.027, Tennessee Emergency Broadband Fund Grant Condition: The population of grant expenditure invoices for the year ended June 30, 2023, was comprised of 615 invoices totaling $8,979,054. This population included nine duplicate invoices totaling $252,155. Two of the invoices totaling $71,050 were included on grant reimbursement submissions, but the grant funds have not yet been received. The remaining seven invoices totaling $181,105 have not yet been submitted for reimbursement. The duplicate invoices have been removed from the population of grant expenditure invoices and are not reflected in the financial statements. Criteria: Requests for grant expenditure reimbursement should include expenditures incurred during grant activity and should not include duplicate invoices. Cause: The Group had a very short period of time to prepare the list of grant invoices and some invoices were duplicated. Effect: The population of grant expenditure invoices included duplicate invoices. Recommendation: We recommend the Group implement procedures to ensure invoices are only included once on grant expenditure submissions. Response: Management has recalled the two duplicate invoices submitted for reimbursement and will amend future submissions to remove the duplicate invoices noted. Management will implement procedures to ensure only unique invoices are included in future grant reimbursement submissions.