Audit 345743

FY End
2024-06-30
Total Expended
$66.08M
Findings
18
Programs
35
Organization: Northeastern State University (OK)
Year: 2024 Accepted: 2025-03-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
526736 2024-001 Significant Deficiency - L
526737 2024-001 Significant Deficiency - L
526738 2024-002 Significant Deficiency - N
526739 2024-002 Significant Deficiency - N
526740 2024-003 Significant Deficiency - N
526741 2024-003 Significant Deficiency - N
526742 2024-004 Significant Deficiency - N
526743 2024-004 Significant Deficiency - N
526744 2024-005 Significant Deficiency - L
1103178 2024-001 Significant Deficiency - L
1103179 2024-001 Significant Deficiency - L
1103180 2024-002 Significant Deficiency - N
1103181 2024-002 Significant Deficiency - N
1103182 2024-003 Significant Deficiency - N
1103183 2024-003 Significant Deficiency - N
1103184 2024-004 Significant Deficiency - N
1103185 2024-004 Significant Deficiency - N
1103186 2024-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $28.30M Yes 4
84.063 Federal Pell Grant Program $13.05M Yes 4
11.028 Connecting Minority Communities Pilot Program $2.10M Yes 1
84.044 Trio Talent Search $796,792 - 0
84.007 Federal Supplemental Educational Opportunity Grants $558,027 Yes 0
84.033 Federal Work-Study Program $409,697 Yes 0
84.382 Strengthening Minority-Serving Institutions $391,630 - 0
84.042 Trio Student Support Services $349,020 - 0
84.116 Fund for the Improvement of Postsecondary Education $300,033 - 0
84.066 Trio Educational Opportunity Centers $238,276 - 0
84.038 Federal Perkins Loan Program $228,384 Yes 0
84.031 Higher Education Institutional Aid $194,252 - 0
84.335 Child Care Access Means Parents in School $164,102 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $102,899 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $91,091 Yes 0
47.083 Integrative Activities $71,729 - 0
84.047 Trio Upward Bound $66,572 - 0
93.788 Opioid Str $58,542 - 0
20.205 Highway Planning and Construction $53,307 - 0
47.076 Stem Education (formerly Education and Human Resources) $49,330 - 0
11.611 Manufacturing Extension Partnership $42,324 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $35,767 - 0
93.859 Biomedical Research and Research Training $35,627 - 0
84.184 School Safely National Activities $35,501 - 0
10.902 Soil and Water Conservation $32,530 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,012 Yes 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $27,758 - 0
84.299 Indian Education -- Special Programs for Indian Children $24,019 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $23,573 - 0
17.259 Wioa Youth Activities $17,805 - 0
15.634 State Wildlife Grants $6,781 - 0
84.425 Education Stabilization Fund $6,300 - 0
45.129 Promotion of the Humanities Federal/state Partnership $5,000 - 0
45.025 Promotion of the Arts Partnership Agreements $1,800 - 0
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $1,203 - 0

Contacts

Name Title Type
VGC5UMKAHMQ7 Tonya Massey Auditee
9184442179 Ryan Sivill Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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: Northeastern State University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Northeastern State University under programs of the federal government for the year ended June 30, 2024. 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 selected portion of the operations of Northeastern State University, it is not intended to and does not present the financial position, changes in net position or cash flows of Northeastern State University.
Title: Note 4: Federal Loan Programs 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: Northeastern State University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in Northeastern State University’s financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule. The federal loan program listed subsequently is administered directly by Northeastern State University, and balances and transactions relating to these programs are included in the University’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2024, consists of: Assistance Listing Number 84.038 Program Name Federal Perkins Loan Outstanding Balance at June 30, 2024 $150,040

Finding Details

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 34 CFR 690.83 Condition - The University's internal controls did not ensure origination records reported to the Common Origination and Disbursement (COD) System were accurate. Questioned costs - None Context - Out of a population of 4,125 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For 16 of the students tested, the enrollment date reported to COD differed from the enrollment date in the student information system, Banner. Effect - Incorrect origination record data was reported to COD. Cause - The University incorrectly reported the enrollment date to COD for Pell recipients. Identification as a repeat finding - N/A Recommendation - The University should review and update their internal controls to ensure accurate origination record data is accurately reported to COD.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 34 CFR 690.83 Condition - The University's internal controls did not ensure origination records reported to the Common Origination and Disbursement (COD) System were accurate. Questioned costs - None Context - Out of a population of 4,125 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For 16 of the students tested, the enrollment date reported to COD differed from the enrollment date in the student information system, Banner. Effect - Incorrect origination record data was reported to COD. Cause - The University incorrectly reported the enrollment date to COD for Pell recipients. Identification as a repeat finding - N/A Recommendation - The University should review and update their internal controls to ensure accurate origination record data is accurately reported to COD.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act. Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program did not contain 9 of the 14 elements required by the revised Gramm-Leach-Bliley Act regulations. Effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act. Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act. Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program did not contain 9 of the 14 elements required by the revised Gramm-Leach-Bliley Act regulations. Effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act. Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Questioned costs - $1,104 Context - Out of a population of 423 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. For another student withdrawal tested, the funds were not returned to the lender within the required time frame and the credit to the student's account was not made within the required time frame. Effect - The incorrect amount of funds were returned, funds were not returned within the required time frame, and a student's account was not credited within the required timeframe. Cause - The University did not use the correct amount of institutional charges when calculating the required return for one student. The University did not return funds within the required time frame for one student. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to instututional records. The University should review its processes for ensuring return of funds are returned in a timely manner.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Questioned costs - $1,104 Context - Out of a population of 423 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. For another student withdrawal tested, the funds were not returned to the lender within the required time frame and the credit to the student's account was not made within the required time frame. Effect - The incorrect amount of funds were returned, funds were not returned within the required time frame, and a student's account was not credited within the required timeframe. Cause - The University did not use the correct amount of institutional charges when calculating the required return for one student. The University did not return funds within the required time frame for one student. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to instututional records. The University should review its processes for ensuring return of funds are returned in a timely manner.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR 668.41(a) Condition - Published program length was not reported to the National Student Loan Data System (NSLDS) based on the definition of "normal time" to completion according to the regulations at 34 CFR 668.41(a). Questioned costs - None Context - Out of a population of 5,277 status changes of students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. For five of the students tested, the published program length reported to NSLDS did not agree to the program length based on the institution's determination of how long, in years, the program is designed for a full-time student to complete. Effect - Incorrect program-level record data was reported to NSLDS. Cause - The published program length for a Masters credential level was reported as 2.5 years regardless of the program length as determined by the institution for how long, in years, the program is designed for a full-time student to complete. Identification as a repeat finding - N/A Recommendation - The University should review and update controls in place to ensure proper reporting of published program length to NSLDS.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR 668.41(a) Condition - Published program length was not reported to the National Student Loan Data System (NSLDS) based on the definition of "normal time" to completion according to the regulations at 34 CFR 668.41(a). Questioned costs - None Context - Out of a population of 5,277 status changes of students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. For five of the students tested, the published program length reported to NSLDS did not agree to the program length based on the institution's determination of how long, in years, the program is designed for a full-time student to complete. Effect - Incorrect program-level record data was reported to NSLDS. Cause - The published program length for a Masters credential level was reported as 2.5 years regardless of the program length as determined by the institution for how long, in years, the program is designed for a full-time student to complete. Identification as a repeat finding - N/A Recommendation - The University should review and update controls in place to ensure proper reporting of published program length to NSLDS.
Connecting Minority Communities Pilot Program, ALN 11.028 U.S. Department of Commerce Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 2 CFR 200.329 Condition - The University was unable to substantiate amounts reported on semi-annual performance reports and an amount reported was for the incorrect reporting period. Questioned costs - None Context - Out of the population of two semi-annual performance reporting requirements for the fiscal a year, a sample of one report was selected for testing. Our sample was not, and was not intended to be statistically valid. For three agency specific key line items tested, the University was unable to provide documentation to substantiate the amounts reported. For one agency specific key line item tested, the amount reported was for the incorrect reporting period. Effect - Certain agency specific key line items reported were not substantiated with appropriate documentation and one key line item was reported for the incorrect reporting period. Cause - The University did not maintain supporting documentation for amounts reported in the semi-annual performance report and improper report parameters were used to generate amounts reported. Identification as a repeat finding - N/A Recommendation - The University should maintain adequate supporting documentation used in the preparation of performance reports and should review the supporting documentation used in preparation of the reports to ensure it is for the appropriate reporting period.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 34 CFR 690.83 Condition - The University's internal controls did not ensure origination records reported to the Common Origination and Disbursement (COD) System were accurate. Questioned costs - None Context - Out of a population of 4,125 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For 16 of the students tested, the enrollment date reported to COD differed from the enrollment date in the student information system, Banner. Effect - Incorrect origination record data was reported to COD. Cause - The University incorrectly reported the enrollment date to COD for Pell recipients. Identification as a repeat finding - N/A Recommendation - The University should review and update their internal controls to ensure accurate origination record data is accurately reported to COD.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 34 CFR 690.83 Condition - The University's internal controls did not ensure origination records reported to the Common Origination and Disbursement (COD) System were accurate. Questioned costs - None Context - Out of a population of 4,125 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For 16 of the students tested, the enrollment date reported to COD differed from the enrollment date in the student information system, Banner. Effect - Incorrect origination record data was reported to COD. Cause - The University incorrectly reported the enrollment date to COD for Pell recipients. Identification as a repeat finding - N/A Recommendation - The University should review and update their internal controls to ensure accurate origination record data is accurately reported to COD.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act. Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program did not contain 9 of the 14 elements required by the revised Gramm-Leach-Bliley Act regulations. Effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act. Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act. Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program did not contain 9 of the 14 elements required by the revised Gramm-Leach-Bliley Act regulations. Effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act. Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Questioned costs - $1,104 Context - Out of a population of 423 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. For another student withdrawal tested, the funds were not returned to the lender within the required time frame and the credit to the student's account was not made within the required time frame. Effect - The incorrect amount of funds were returned, funds were not returned within the required time frame, and a student's account was not credited within the required timeframe. Cause - The University did not use the correct amount of institutional charges when calculating the required return for one student. The University did not return funds within the required time frame for one student. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to instututional records. The University should review its processes for ensuring return of funds are returned in a timely manner.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Return of Title IV Funds 34 CFR 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Questioned costs - $1,104 Context - Out of a population of 423 official and unofficial withdrawals of students who received Student Financial Assistance, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. For another student withdrawal tested, the funds were not returned to the lender within the required time frame and the credit to the student's account was not made within the required time frame. Effect - The incorrect amount of funds were returned, funds were not returned within the required time frame, and a student's account was not credited within the required timeframe. Cause - The University did not use the correct amount of institutional charges when calculating the required return for one student. The University did not return funds within the required time frame for one student. Identification as a repeat finding - N/A Recommendation - The University should update their controls to ensure inputs used to calculate the return are accurate and agree to instututional records. The University should review its processes for ensuring return of funds are returned in a timely manner.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR 668.41(a) Condition - Published program length was not reported to the National Student Loan Data System (NSLDS) based on the definition of "normal time" to completion according to the regulations at 34 CFR 668.41(a). Questioned costs - None Context - Out of a population of 5,277 status changes of students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. For five of the students tested, the published program length reported to NSLDS did not agree to the program length based on the institution's determination of how long, in years, the program is designed for a full-time student to complete. Effect - Incorrect program-level record data was reported to NSLDS. Cause - The published program length for a Masters credential level was reported as 2.5 years regardless of the program length as determined by the institution for how long, in years, the program is designed for a full-time student to complete. Identification as a repeat finding - N/A Recommendation - The University should review and update controls in place to ensure proper reporting of published program length to NSLDS.
Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2023 - 2024 Criteria or Specific Requirement - Special Tests: Enrollment Reporting 34 CFR 668.41(a) Condition - Published program length was not reported to the National Student Loan Data System (NSLDS) based on the definition of "normal time" to completion according to the regulations at 34 CFR 668.41(a). Questioned costs - None Context - Out of a population of 5,277 status changes of students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. For five of the students tested, the published program length reported to NSLDS did not agree to the program length based on the institution's determination of how long, in years, the program is designed for a full-time student to complete. Effect - Incorrect program-level record data was reported to NSLDS. Cause - The published program length for a Masters credential level was reported as 2.5 years regardless of the program length as determined by the institution for how long, in years, the program is designed for a full-time student to complete. Identification as a repeat finding - N/A Recommendation - The University should review and update controls in place to ensure proper reporting of published program length to NSLDS.
Connecting Minority Communities Pilot Program, ALN 11.028 U.S. Department of Commerce Program Year 2023 - 2024 Criteria or Specific Requirement - Reporting 2 CFR 200.329 Condition - The University was unable to substantiate amounts reported on semi-annual performance reports and an amount reported was for the incorrect reporting period. Questioned costs - None Context - Out of the population of two semi-annual performance reporting requirements for the fiscal a year, a sample of one report was selected for testing. Our sample was not, and was not intended to be statistically valid. For three agency specific key line items tested, the University was unable to provide documentation to substantiate the amounts reported. For one agency specific key line item tested, the amount reported was for the incorrect reporting period. Effect - Certain agency specific key line items reported were not substantiated with appropriate documentation and one key line item was reported for the incorrect reporting period. Cause - The University did not maintain supporting documentation for amounts reported in the semi-annual performance report and improper report parameters were used to generate amounts reported. Identification as a repeat finding - N/A Recommendation - The University should maintain adequate supporting documentation used in the preparation of performance reports and should review the supporting documentation used in preparation of the reports to ensure it is for the appropriate reporting period.