Audit 328639

Reference Number: Finding #2024-001 Coronavirus State and Local Fiscal Recovery Funds #21.027 U.S. Department of Treasury Passed Through Kansas Department of Commerce Criteria or Specific Requirement – Reporting: The University’s grant agreement with Kansas Department of Commerce (KDOC) requires quarterly financial and narrative project reports detailing the use of the grant funds in such a way that are consistent with the Project as presented in the Grantee’s Grant Administration Plan and Budget. The quarterly reports are due on the last day of the month following the end of the period completed. These dates are July 31, 2023, October 31, 2023, January 31, 2024, and April 30, 2024. The reports should identify all grant funds remaining to be spent, the project progress and outcome of the project. Condition - The University did not submit reports to the KDOC at the required deadlines during the fiscal year ended June 30, 2024. Questioned Costs - None noted. Context - Out of a population of four reports, we selected two reports and noted the two instances of noncompliance with the timely reporting requirement of the CSLFRF. Effect - The University was not in compliance with the reporting requirements of the grant agreement program. Cause - Management received conflicting information about the reporting requirements. Identification as a Repeat Finding - Not a repeat finding Recommendation - We recommend that management review this area and establish procedures to ensure required reports are completed timely and accurately. View of Responsible Official and Planned Corrective Actions – Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received conflicting guidance from the KDOC about the required submissions for the program. Due to the conflicting guidance, management stopped submitting reports and was waiting for further feedback. Management wanted to avoid submitting future reports that may have been potentially inaccurate or missing appropriate documentation. Management finally received final guidance at the beginning of September 2024 and will begin submitting reports on a timely basis.

Reference Number: Finding #2024-001 Coronavirus State and Local Fiscal Recovery Funds #21.027 U.S. Department of Treasury Passed Through Kansas Department of Commerce Criteria or Specific Requirement – Reporting: The University’s grant agreement with Kansas Department of Commerce (KDOC) requires quarterly financial and narrative project reports detailing the use of the grant funds in such a way that are consistent with the Project as presented in the Grantee’s Grant Administration Plan and Budget. The quarterly reports are due on the last day of the month following the end of the period completed. These dates are July 31, 2023, October 31, 2023, January 31, 2024, and April 30, 2024. The reports should identify all grant funds remaining to be spent, the project progress and outcome of the project. Condition - The University did not submit reports to the KDOC at the required deadlines during the fiscal year ended June 30, 2024. Questioned Costs - None noted. Context - Out of a population of four reports, we selected two reports and noted the two instances of noncompliance with the timely reporting requirement of the CSLFRF. Effect - The University was not in compliance with the reporting requirements of the grant agreement program. Cause - Management received conflicting information about the reporting requirements. Identification as a Repeat Finding - Not a repeat finding Recommendation - We recommend that management review this area and establish procedures to ensure required reports are completed timely and accurately. View of Responsible Official and Planned Corrective Actions – Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received conflicting guidance from the KDOC about the required submissions for the program. Due to the conflicting guidance, management stopped submitting reports and was waiting for further feedback. Management wanted to avoid submitting future reports that may have been potentially inaccurate or missing appropriate documentation. Management finally received final guidance at the beginning of September 2024 and will begin submitting reports on a timely basis.