Finding 952390 (2021-001)

Condition - Project Worksheet #136175 submitted to FEMA for reimbursement of 90% of the cost incurred during the Presidentially Declared Disaster did not agree to supporting documentation. Criteria - Eligibility for reimbursement for Presidentially Declared Disasters, the costs must be directly tied to the performance of eligible work, adequately documented, reduced by all applicable credits, authorized and not prohibited under Federal or SL TT government laws or regulations, consistent with the Applicant's internal policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the Applicant, and necessary and reasonable to accomplish the work properly and efficiently. Cause - Procedures were not in place for supervisory approval of documentation before submission to FEMA for reimbursement of 90% of cost incurred. Effect - The cost submitted for Project Worksheet #136175 was overstated by $79,284.82 of total dollars requested for reimbursement. Recommendation - The Corporation should implement procedures to review of the Project's worksheets before submission to FEMA by someone independent of the preparation process. Views of responsible officials - The Corporation agrees with the finding and has resubmitted the Project Worksheet #136175 to FEMA. The Corporation will adjust their procedures of federal awards and require review by someone independent of the preparation process.