Finding Text
Grant / Contract Requests for Reimbursement
Condition: Payroll incurred prior to the effective date of the grant was charged to
the program and requested for reimbursement.
Criteria: Internal controls should be in place to ensure only costs incurred in the grant
period be requested for reimbursement.
Cause: Controls were not implemented.
Effect: Amounts not allowed per grant terms were improperly requested for reimbursement.
Recommendation: Closer attention should be paid when preparing requests for reimbursement to ensure only allowable expenses are being included in the request.
In addition, expenses should always be posted as of the date incurred, not as of the
date paid. This will ensure expenses are posted to the proper period and will assist
with the preparation of the requests for reimbursement.
Views of Responsible Officials and Planned Corrective Actions: AACA agrees
with the finding and the recommendation will be implemented.