Audit 327187

FY End
2024-06-30
Total Expended
$128.14M
Findings
22
Programs
96
Organization: Miami University (OH)
Year: 2024 Accepted: 2024-11-04
Auditor: Forvis Mazars

Organization Exclusion Status:

Checking exclusion status...

Findings

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $78.91M Yes 0
84.063 Federal Pell Grant Program $16.75M Yes 0
84.038 Federal Perkins Loan Program $2.67M Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $899,187 Yes 0
84.033 Federal Work-Study Program $846,156 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $802,970 Yes 0
84.365 English Language Acquisition State Grants $515,479 - 0
93.395 Cancer Treatment Research $366,059 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $336,312 Yes 0
84.047 Trio Upward Bound $330,494 - 0
84.042 Trio Student Support Services $329,420 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $326,388 Yes 0
47.050 Geosciences $309,117 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $242,003 - 0
93.788 Opioid Str $217,663 Yes 0
84.335 Child Care Access Means Parents in School $205,975 - 0
59.037 Small Business Development Centers $180,825 - 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $161,750 Yes 0
11.619 Arrangements for Interdisciplinary Research Infrastructure $150,036 Yes 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $144,037 - 0
45.163 Promotion of the Humanities Professional Development $142,918 - 0
12.431 Basic Scientific Research $137,422 Yes 0
93.855 Allergy and Infectious Diseases Research $137,049 Yes 1
93.173 Research Related to Deafness and Communication Disorders $130,605 Yes 0
47.084 Nsf Technology, Innovation, and Partnerships $123,258 Yes 1
93.867 Vision Research $111,908 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $110,420 - 0
93.396 Cancer Biology Research $105,608 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $80,519 Yes 0
15.608 Fish and Wildlife Management Assistance $80,242 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $79,358 Yes 0
47.070 Computer and Information Science and Engineering $76,534 Yes 0
15.247 Wildlife Resource Management $72,816 Yes 1
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $71,934 Yes 0
94.013 Americorps Volunteers in Service to America 94.013 $66,196 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $65,533 - 0
93.273 Alcohol Research Programs $52,586 Yes 0
93.791 Money Follows the Person Rebalancing Demonstration $46,393 Yes 0
15.634 State Wildlife Grants $45,994 Yes 0
15.808 U.s. Geological Survey Research and Data Collection $42,090 Yes 0
81.049 Office of Science Financial Assistance Program $39,372 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $37,118 - 0
84.305 Education Research, Development and Dissemination $36,716 Yes 0
84.323 Special Education - State Personnel Development $34,855 - 0
15.657 Endangered Species Recovery Implementation $33,191 Yes 0
15.805 Assistance to State Water Resources Research Institutes $32,869 Yes 0
47.078 Polar Programs $32,444 Yes 0
12.800 Air Force Defense Research Sciences Program $31,859 Yes 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $31,513 Yes 0
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $29,717 Yes 0
15.807 Earthquake Hazards Program Assistance $29,463 Yes 0
93.470 Alzheimer�s Disease Program Initiative (adpi) $28,854 Yes 0
84.021 Overseas Programs - Group Projects Abroad $25,572 - 0
81.121 Nuclear Energy Research, Development and Demonstration $24,358 Yes 0
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $22,500 - 0
84.184 School Safely National Activities $16,377 Yes 0
12.006 National Defense Education Program $15,982 Yes 0
93.837 Cardiovascular Diseases Research $15,267 Yes 0
45.164 Promotion of the Humanities Public Programs $14,188 - 0
12.RD Basic Scientific Research $14,000 Yes 0
19.009 Academic Exchange Programs - Undergraduate Programs $13,048 - 0
93.778 Medical Assistance Program $12,908 Yes 0
84.027 Special Education Grants to States $10,715 - 0
45.149 Promotion of the Humanities Division of Preservation and Access $10,000 - 0
45.160 Promotion of the Humanities Fellowships and Stipends $10,000 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $9,981 - 0
47.076 Stem Education (formerly Education and Human Resources) $9,846 Yes 0
93.865 Child Health and Human Development Extramural Research $9,279 Yes 0
47.075 Social, Behavioral, and Economic Sciences $8,542 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $7,836 Yes 0
16.582 Crime Victim Assistance/discretionary Grants $7,703 Yes 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $7,381 Yes 0
47.049 Mathematical and Physical Sciences $7,350 Yes 0
20.600 State and Community Highway Safety $6,836 Yes 0
20.U10 Department of Transportation $5,252 - 0
94.006 Americorps State and National 94.006 $5,035 - 0
45.310 Grants to States $4,999 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $4,266 Yes 0
93.RD Basic Scientific Research $4,142 Yes 0
66.516 P3 Award: National Student Design Competition for Sustainability $3,935 Yes 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $3,500 - 0
12.910 Research and Technology Development $3,457 Yes 0
45.161 Promotion of the Humanities Research $2,878 Yes 0
43.008 Office of Stem Engagement (ostem) $2,500 Yes 0
93.866 Aging Research $2,340 Yes 0
47.041 Engineering $1,845 Yes 0
21.019 Coronavirus Relief Fund $1,530 - 0
66.RD Basic Scientific Research $647 Yes 0
93.242 Mental Health Research Grants $421 - 0
15.RD Basic Scientific Research $166 Yes 0
93.799 Cara Act � Comprehensive Addiction and Recovery Act of 2016 $164 Yes 0
43.001 Science $101 Yes 0
19.RD Basic Scientific Research $23 Yes 0
93.859 Biomedical Research and Research Training $-2,421 Yes 0
47.074 Biological Sciences $-5,779 Yes 0
84.425 Education Stabilization Fund $-14,913 - 0

Contacts

Name Title Type
T6J6AF3AM8M8 Jennifer Morrison Auditee
5135296228 James E. Creeden, Jr. Auditor
No contacts on file

Notes to SEFA

Title: Federal Perkins Loan Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Miami University elected not to exercise its option to use the 10-percent de minimus indirect cost rate due to the fact that the University has an existing approved indirect cost rate. The Federal Perkins Loan Program listed subsequently is administered directly by the University and balances and transactions related to this program are included in the University's financial statements. There were no new loans made during the current year and balances of loans outstanding at June 30, 2024 were $2,405,694.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Miami University elected not to exercise its option to use the 10-percent de minimus indirect cost rate due to the fact that the University has an existing approved indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Miami University (the University) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and audit requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University.

Finding Details

Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.
Information on the federal program – Research and Development cluster, various assistance listing numbers Criteria or specific requirement – Procurement Condition – The University’s procurement policies were not followed by the Office of Research and Innovation for consulting services or contractors paid under external grants. Questioned costs – Unknown Context – The Office of Research and Innovation was operating under the understanding that they were exempt from following the University’s standard procurement policies. The exemption was communicated by the University’s former General Counsel. Effect – Expenditures within the Research and Development cluster that were above the $10,000 threshold for procurement procedures, as set by the University’s procurement policies, did not go through the appropriate quotation or competitive bidding process. Cause – The exemption from the University’s former General Counsel should not have been granted to the Office of Research and Innovation as it directly violates the University’s policies, which in turn violates the Uniform Guidance standards for procurement. Identification as a repeat finding, if applicable – No Recommendation – We recommend the Office of Research and Innovation follow the University’s current procurement policies or develop procurement practices under Federal awards that are in compliance with Uniform Guidance procurement standards.