Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.
Finding 2022-001 Allowable costs/cost principles Grantor: Various Program: Research and Development Cluster Assistance Listing#: Various Award Title: Various Award Year: 07/1/2021 ? 06/30/2022 Award Number: Various Pass-through Number: Various Criteria 2 CFR part 200 and 2 CFR part 200, Appendix III which requires entities to ensure that the negotiated (or submitted) indirect cost rates are correctly applied to the appropriate distribution base to arrive at allowable indirect costs that may be charged to a sponsored award. Condition During fiscal year 2022, management identified several instances where indirect costs on subawards were not appropriately charged to the sponsor. The error totaled $3,497,981.57, of which $3,475,522.68 is related to the Research and Development Cluster and the remaining $22,458.89 is related to other federal programs. Cause The University transitioned to a new ERP system at the beginning of the fiscal year. Certain subaward parameters that prevented charging sponsored awards in excess of allowable indirect costs amounts were not consistently established in the new ERP system. Effect Indirect costs in excess of the allowable amounts were charged to certain federal awards. Questioned Costs The total questioned costs associated with this finding are $3,497,981.57. As of June 30, 2022, $98.79 had been corrected in the ERP system and the associated funds were remitted back to the sponsor. The remaining items totaling $3,497,882.78 have been corrected during fiscal year 2023 along with any remaining funds requiring remittance to the sponsor. Recommendation Management should perform a review of all sponsored programs involving subawards to ensure the indirect cost rate along with any limitations associated with charging indirect costs are completely and accurately captured in the ERP system. Any errors identified should be promptly corrected and refunds should be remitted to the sponsor for instances where the sponsor was over charged for indirect costs. Management?s View and Corrective Action Plan Please refer to management?s corrective action plan for management?s response and corrective action related to this finding.