Finding Text
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.