FAC Explorer

Audit 344022

FY End
2024-06-30
Total Expended
$22.22M
Findings
4
Programs
20
Organization: Western Michigan University Homer Stryker M.d. School of Medicine (MI)
Year: 2024 Accepted: 2025-02-27
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524572 2024-001 Significant Deficiency - F
524573 2024-001 Significant Deficiency - F
1101014 2024-001 Significant Deficiency - F
1101015 2024-001 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $19.23M Yes 0
93.855 Allergy and Infectious Diseases Research $1.07M Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $274,345 Yes 0
93.884 Primary Care Training and Enhancement $197,427 - 0
93.493 Congressional Directives $166,254 - 0
16.044 Forensics Training and Technical Assistance Program $146,756 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $136,750 Yes 0
93.279 Drug Use and Addiction Research Programs $81,367 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $47,253 - 0
93.866 Aging Research $35,872 Yes 0
93.069 Public Health Emergency Preparedness $33,501 - 0
93.788 Opioid Str $19,621 Yes 0
93.421 Covid-19 - Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $13,972 Yes 0
93.242 Mental Health Research Grants $13,743 Yes 0
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $11,811 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $11,319 Yes 0
93.778 Medical Assistance Program $6,574 Yes 0
93.226 Research on Healthcare Costs, Quality and Outcomes $2,385 Yes 1
45.161 Promotion of the Humanities Research $2,127 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,649 - 0

Contacts

Name Title Type
MSCNWG2ZM1N9 Amy Smitchols Auditee
2693374411 Steven Bishop Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Western Michigan University Homer Stryker M.D. School of Medicine (the “School”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School.Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if applicable, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available.The School has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.