Follow-Up Audit of SCAT TD Grant Program-October-2022

14 | Follow-up of SCAT Transportation of Disadvantaged Grant Program October 2022 Closed Conditions and follow up results 5. Compliance with OFM Grant Policy and Procedures Manual. Current Status, Follow-Up Audit dated October 2022: Revised SOP #205 states that the SCAT Fiscal Manager or designee that conducted the review of the Reimbursement Invoice will document such Review by adding a column with formula to calculate pick up/drop off time to ensure the calculations don't result in (###) which means, the trip is either too long, too short, or resulted in zero. If this occurs, the reviewer sends the report to the originator for corrections. The SCAT Fiscal Supervisor or designee will submit the Reimbursement Invoice via email to FLCTD@dot.state.fl.us All 6 monthly grant billing invoices tested had consistent, correct and accurate back up documents stored in grant master file. Auditor also noted that proper review and approval was documented by the reviewer. Original Audit Observation, Report dated October 2019: The Office of Financial Management (OFM) grant policy and procedures manual stipulates that the Grant Manager is responsible for ensuring all reimbursement requests are complete, accurate, and submitted to the Granting Agency in a timely manner. Additionally, the Grant Manager is responsible for providing the OFM grants team with a complete copy of the reimbursement request for review and inclusion in the official document imaging system grant master file. During the review of the 12 reimbursement requests, the auditor identified 6 instances where the reimbursement request stored in the grant master file is inconsistent with the final version Original Recommendations, Report dated October 2019: Develop and implement a monitoring process to ensure that reimbursement requests are updated in the official document imaging system upon approval from the FLCTD. 6. Compliance with CTD Invoicing Procedures. Current Status, Follow-Up Audit dated October 2022:

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