FAC Explorer

Audit 20254

FY End
2022-06-30
Total Expended
$106.83M
Findings
4
Programs
79
Organization: Tuskegee University (AL)
Year: 2022 Accepted: 2023-03-30
Auditor: Warren Averett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20583 2022-002 - - B
20584 2022-002 - - B
597025 2022-002 - - B
597026 2022-002 - - B

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $35.33M - 0
84.425 Covid-19 Education Stabilization Fund $10.99M Yes 0
84.038 Federal Perkins Loan Program $8.27M - 0
84.063 Federal Pell Grant Program $6.67M - 0
84.031 Higher Education_institutional Aid $6.33M - 0
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $2.91M - 0
93.137 Community Programs to Improve Minority Health Grant Program $2.59M - 0
47.076 Education and Human Resources $1.67M - 0
84.007 Federal Supplemental Educational Opportunity Grants $1.57M - 0
93.397 Cancer Centers Support Grants $803,270 - 0
47.049 Mathematical and Physical Sciences $602,605 - 0
10.524 Scholarships for Students at 1890 Institutions (b) $511,755 - 0
84.033 Federal Work-Study Program $365,370 - 0
47.083 Integrative Activities $328,932 - 0
93.264 Nurse Faculty Loan Program (nflp) $326,370 - 0
10.202 Cooperative Forestry Research $276,217 - 0
93.978 Preventive Health Services_sexually Transmitted Diseases Research, Demonstrations, and Public Information and Education Grants $203,694 - 0
10.216 1890 Institution Capacity Building Grants $198,683 - 0
12.001 Air Force Jrotc $197,743 - 0
12.905 Cybersecurity Core Curriculum $183,524 - 0
10.307 Organic Agriculture Research and Extension Initiative $177,702 - 0
10.559 Summer Food Service Program for Children $157,734 - 0
47.070 Computer and Information Science and Engineering $153,110 - 0
12.431 Basic Scientific Research $152,791 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $145,461 - 0
93.658 Foster Care_title IV-E $131,745 - 0
10.179 Micro-Grants for Food Security Program $124,059 - 0
47.046 Education and Human Resources $121,078 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $119,286 - 0
93.838 Lung Diseases Research $105,657 - 0
43.RD Dynetics $89,355 - 0
12.420 Military Medical Research and Development $88,081 - 0
10.512 Agriculture Extension at 1890 Land-Grant Institutions $87,824 Yes 1
81.049 Office of Science Financial Assistance Program $86,842 - 0
10.513 1890 Facilities Grants Program $85,275 - 0
93.350 National Center for Advancing Translational Sciences $82,845 - 0
43.001 Science $78,175 - 0
10.514 Expanded Food and Nutrition Education Program $77,030 - 0
12.598 Centers for Academic Excellence $74,472 - 0
47.041 Engineering $70,128 - 0
93.395 Cancer Treatment Research $67,236 - 0
12.RD Johnsons Research and Development Co. $62,470 - 0
93.307 Minority Health and Health Disparities Research $57,085 - 0
47.074 Biological Sciences $53,176 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $48,928 - 0
10.652 Forestry Research $43,651 - 0
20.313 Railroad Research and Development $41,479 - 0
93.859 Biomedical Research and Research Training $33,193 - 0
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $31,617 - 0
12.RD Georgia Technology Research Institute $31,430 - 0
10.217 Higher Education - Institution Challenge Grants Program $26,685 - 0
47.075 Social, Behavioral, and Economic Sciences $24,960 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $24,472 - 0
12.RD Emerging Materials for High-Speed Missile Applications $23,941 - 0
93.310 Trans-Nih Research Support $21,314 - 0
10.464 Socially Disadvantaged Farmers and Ranchers Policy Research Center $20,000 - 0
10.207 Animal Health and Disease Research $19,768 - 0
19.040 Public Diplomacy Programs $19,632 - 0
98.001 Usaid Foreign Assistance for Programs Overseas $18,003 - 0
93.866 Aging Research $17,923 - 0
10.515 Renewable Resources Extension Act and National Focus Fund Projects $16,684 - 0
10.310 Agriculture and Food Research Initiative (afri) $16,604 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $16,040 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $13,621 - 0
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $13,055 - 0
10.664 Cooperative Forestry Assistance $9,779 - 0
12.U00 Science Application International Cooperation $9,533 - 0
43.008 Education $9,369 - 0
84.116 Fund for the Improvement of Postsecondary Education $7,665 - 0
93.351 Research Infrastructure Programs $6,656 - 0
10.215 Sustainable Agriculture Research and Education $5,931 - 0
15.904 Historic Preservation Fund Grants-in-Aid $5,245 - 0
10.523 Centers of Excellence at 1890 Institutions (b) $4,600 Yes 0
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $4,364 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $4,350 - 0
10.500 Cooperative Extension Service $3,516 - 0
10.329 Crop Protection and Pest Management Competitive Grants Program $3,483 - 0
10.961 Scientific Cooperation and Research $2,177 - 0
21.019 Covid-19 Coronavirus Relief Fund $-30,385 - 0

Contacts

Name Title Type
U9JCYEXFEEU4 Dexter Odom Auditee
3347278855 Jennifer Williams Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrants, contracts and similar agreements entered into directly between Tuskegee University (theUniversity) and agencies and departments of the federal government, federal appropriations to landgrant universities and all sub-awards to the University by nonfederal organizations pursuant tofederal grants, contracts and similar agreements. The information in the Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts presented in the Schedule may differ from amountspresented in, or used in the preparation of, the basic financial statements. Expenditures in theSchedule are reported on the accrual basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. If the University is required tomatch certain federal assistance, as defined by the grant agreements, no such matching has beenincluded as expenditures in the Schedule. Because the Schedule presents only a selected portionof the operations of the University, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 6102128. NURSE FACULTY LOAN PROGRAM (NFLP) (93.264) - Balances outstanding at the end of the audit period were 326270.

Finding Details

Finding 2022-002
Finding 2022-002 ? Allowable Cost/ Cost Principles Information on the federal program: ALN #10.512-Agriculture Extension at 1890 Land-Grant Institutions Program Criteria: In accordance with the documentation standards of 2 CFR Section 200.430(i), costs of compensation for personal services are allowable to the extent the total compensation for individual employees is determined and supported as provided in 2 CFR Section 200.430(i), including that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The University has a system in place that allocates annual salaries based on the percentage of time worked on grants as documented and approved on the personnel action form. The approval is a key control ensuring that time coded to a federal award is allowable under the terms of that award. For one employee of 23 tested, we noted that the salary was incorrectly allocated resulting in an overcharge of $1,138 for the payroll period selected. Context: The total salaries tested in the sample of 23 employees was approximately $81,000. The overcharge of $1,138 was, therefore, approximately 1% of the salaries tested. Of the $3.3 million in expenditures coded to ALN # 10.512 award for the year ended June 30, 2022, approximately $1.7 million represented salary costs. Cause/Effect: The University has an established process and control procedures for approval of employee?s costs charged to federal awards, but that process did not detect the over allocation for one employee tested. Questioned Costs: Salary costs were over allocated to the federal award by $7,849 for the entire fiscal year. Auditor?s Recommendation: We recommend the University strengthen its review process over salary allocations and ensure all allocations are correctly calculated. View of Responsible Official: Management agrees with this finding. See Corrective Action Plan at the end of the report.
Finding 2022-002
Finding 2022-002 ? Allowable Cost/ Cost Principles Information on the federal program: ALN #10.512-Agriculture Extension at 1890 Land-Grant Institutions Program Criteria: In accordance with the documentation standards of 2 CFR Section 200.430(i), costs of compensation for personal services are allowable to the extent the total compensation for individual employees is determined and supported as provided in 2 CFR Section 200.430(i), including that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The University has a system in place that allocates annual salaries based on the percentage of time worked on grants as documented and approved on the personnel action form. The approval is a key control ensuring that time coded to a federal award is allowable under the terms of that award. For one employee of 23 tested, we noted that the salary was incorrectly allocated resulting in an overcharge of $1,138 for the payroll period selected. Context: The total salaries tested in the sample of 23 employees was approximately $81,000. The overcharge of $1,138 was, therefore, approximately 1% of the salaries tested. Of the $3.3 million in expenditures coded to ALN # 10.512 award for the year ended June 30, 2022, approximately $1.7 million represented salary costs. Cause/Effect: The University has an established process and control procedures for approval of employee?s costs charged to federal awards, but that process did not detect the over allocation for one employee tested. Questioned Costs: Salary costs were over allocated to the federal award by $7,849 for the entire fiscal year. Auditor?s Recommendation: We recommend the University strengthen its review process over salary allocations and ensure all allocations are correctly calculated. View of Responsible Official: Management agrees with this finding. See Corrective Action Plan at the end of the report.
Finding 2022-002
Finding 2022-002 ? Allowable Cost/ Cost Principles Information on the federal program: ALN #10.512-Agriculture Extension at 1890 Land-Grant Institutions Program Criteria: In accordance with the documentation standards of 2 CFR Section 200.430(i), costs of compensation for personal services are allowable to the extent the total compensation for individual employees is determined and supported as provided in 2 CFR Section 200.430(i), including that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The University has a system in place that allocates annual salaries based on the percentage of time worked on grants as documented and approved on the personnel action form. The approval is a key control ensuring that time coded to a federal award is allowable under the terms of that award. For one employee of 23 tested, we noted that the salary was incorrectly allocated resulting in an overcharge of $1,138 for the payroll period selected. Context: The total salaries tested in the sample of 23 employees was approximately $81,000. The overcharge of $1,138 was, therefore, approximately 1% of the salaries tested. Of the $3.3 million in expenditures coded to ALN # 10.512 award for the year ended June 30, 2022, approximately $1.7 million represented salary costs. Cause/Effect: The University has an established process and control procedures for approval of employee?s costs charged to federal awards, but that process did not detect the over allocation for one employee tested. Questioned Costs: Salary costs were over allocated to the federal award by $7,849 for the entire fiscal year. Auditor?s Recommendation: We recommend the University strengthen its review process over salary allocations and ensure all allocations are correctly calculated. View of Responsible Official: Management agrees with this finding. See Corrective Action Plan at the end of the report.
Finding 2022-002
Finding 2022-002 ? Allowable Cost/ Cost Principles Information on the federal program: ALN #10.512-Agriculture Extension at 1890 Land-Grant Institutions Program Criteria: In accordance with the documentation standards of 2 CFR Section 200.430(i), costs of compensation for personal services are allowable to the extent the total compensation for individual employees is determined and supported as provided in 2 CFR Section 200.430(i), including that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The University has a system in place that allocates annual salaries based on the percentage of time worked on grants as documented and approved on the personnel action form. The approval is a key control ensuring that time coded to a federal award is allowable under the terms of that award. For one employee of 23 tested, we noted that the salary was incorrectly allocated resulting in an overcharge of $1,138 for the payroll period selected. Context: The total salaries tested in the sample of 23 employees was approximately $81,000. The overcharge of $1,138 was, therefore, approximately 1% of the salaries tested. Of the $3.3 million in expenditures coded to ALN # 10.512 award for the year ended June 30, 2022, approximately $1.7 million represented salary costs. Cause/Effect: The University has an established process and control procedures for approval of employee?s costs charged to federal awards, but that process did not detect the over allocation for one employee tested. Questioned Costs: Salary costs were over allocated to the federal award by $7,849 for the entire fiscal year. Auditor?s Recommendation: We recommend the University strengthen its review process over salary allocations and ensure all allocations are correctly calculated. View of Responsible Official: Management agrees with this finding. See Corrective Action Plan at the end of the report.