Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.
Information on the federal program: Research and Development Cluster
Criteria: Section 200.430 of the Uniform Guidance stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The non-Federal entity's system of internal controls should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates.
Condition: The University did not complete an after the fact review of amounts charged to their research and development grants through their effort reporting process for the fall 2023 and spring 2024 terms until September of 2024.
Cause: The University employee previously responsible for this process passed away unexpectedly and the need to have another individual take over ownership of this process was not immediately identified.
Effect: There exists the potential that personnel costs charged to grants could require modifications and not be identified and adjusted on a timely basis.
Questioned costs: None
Context: The University typically conducts effort reporting certifications after the conclusion of each academic term. When documentation was requested to test the University’s after-the-fact certification of personnel costs charged to research and development grants it was discovered that this process had not yet been conducted at the time of the request. The University subsequently conducted the effort certification process and related audit testing was performed.
Recommendation: We recommend the University evaluate the sufficiency of controls and oversight in place over critical processes that serve to ensure adherence to federal grant requirements. Should the University identify areas where additional oversight or redundancy is necessary, steps should be taken to implement the required improvements.