Audit of SCAT Transportation Disadvantaged Grant Program - October 2019

9 | A u d i t o f S C A T T r a n s p o r t a t i o n D i s a d v a n t a g e d G r a n t P r o g r a m O c t o b e r 2 0 1 9 4. Compliance with SOP #205: Transportation Disadvantaged Grant Billing . Observation SOP #205 requires the billing process to be completed on the 15th of each month, or the following Monday for the previous month's performed trips. Exhibit B of the grant agreements suggest that the Grantee should make every effort to submit invoices within 30 days after the month of service provision. Additionally, SOP #205 requires a reimbursement request to be submitted to the Fiscal Program Manager for review and approval prior to submission to the Florida Commission for Transportation Disadvantaged (FLCTD). During review of the 12 reimbursement requests, the auditor identified: • Four reimbursement requests which were submitted after the 15th of the month, • Six reimbursement requests which were submitted after 30 days, • Seven reimbursement requests which lacked documented approval, • Five reimbursement requests which were approved by someone other than the Fiscal Program Manager. Recommendation Develop and implement quality assurance processes to ensure that reimbursement requests are completed in a timely manner, and that all requests contain a documented approval in the grant master file, prior to submission to FLCTD. Management Response The compliance issues with SOP # 205 have been resolved through a revised SOP. Reimbursement requests cannot be submitted until the vendor is paid per Board policy which is often after the 15th. Some of the approvals were verbal approvals. This has been resolved through a revised SOP. The five Reimbursement requests approved by someone other the Fiscal Program Manager occurred because the position was vacant. The FPM position was vacant until the end of February 2018 at which time it was filled. However, the new hire was not approving the invoices until later after the process was learned. On April 13, 2018 the Grants specialist who creates the invoices left her position. Again, the Grants specialist position was vacant and not