Criteria
Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS (OMB No. 1845-0035), (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types.
Under the Direct Loan programs, schools must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by the Department of Education via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at every two months, but the minimum is twice a year. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis (Direct Loan, 34 CFR section 685.309).
Condition
Through our testing of enrollment reporting selections, we noted the following:
• For 1 of 25 selections, we noted that the effective date of a change to graduated per the student file did not agree to the effective date of the change reported to NSLDS.
• For 2 of 25 selections, we noted that the students were reported as withdrawn to NSLDS when they should have been reported as graduated to NSLDS.
Questioned Costs
None.
Cause
The Office of the University’s Registrar uses the National Student Clearinghouse (“NSC”) as its servicer for enrollment reporting to the NSLDS. The conditions resulted from student records that were either missing from or mismatched during the process by which the Office of the University's Registrar provides NSC with degree information. The Office of the University's Registrar did not reconcile degree data sent to NSC against the student information system degree awarded data.
Effect
The effective administration of Title IV loans could be impacted when changes in students’ status are not reported timely and accurately. The accuracy of enrollment information is important as the student’s enrollment status determines eligibility for the in-school status, deferment, grace periods, and repayments, as well as the Government’s payment of interest subsidies.
Recommendation
We recommend management implement controls to identify inconsistencies in enrollment reporting information and resolve any inconsistencies in a timely manner.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS (OMB No. 1845-0035), (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types.
Under the Direct Loan programs, schools must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by the Department of Education via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at every two months, but the minimum is twice a year. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis (Direct Loan, 34 CFR section 685.309).
Condition
Through our testing of enrollment reporting selections, we noted the following:
• For 1 of 25 selections, we noted that the effective date of a change to graduated per the student file did not agree to the effective date of the change reported to NSLDS.
• For 2 of 25 selections, we noted that the students were reported as withdrawn to NSLDS when they should have been reported as graduated to NSLDS.
Questioned Costs
None.
Cause
The Office of the University’s Registrar uses the National Student Clearinghouse (“NSC”) as its servicer for enrollment reporting to the NSLDS. The conditions resulted from student records that were either missing from or mismatched during the process by which the Office of the University's Registrar provides NSC with degree information. The Office of the University's Registrar did not reconcile degree data sent to NSC against the student information system degree awarded data.
Effect
The effective administration of Title IV loans could be impacted when changes in students’ status are not reported timely and accurately. The accuracy of enrollment information is important as the student’s enrollment status determines eligibility for the in-school status, deferment, grace periods, and repayments, as well as the Government’s payment of interest subsidies.
Recommendation
We recommend management implement controls to identify inconsistencies in enrollment reporting information and resolve any inconsistencies in a timely manner.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Under 34 CFR 688.165 (a), except in the case of a post-withdrawal disbursement made in accordance with 34 CFR 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of (i) The anticipated date and amount of the disbursement; (ii) The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and, (iii) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement.
Condition
Through our testing of a sample of 27 students, 24 of the students had loans and we noted for all 24 of the samples, that the deadline by which the student or parent was expected to notify the school that he or she wishes to cancel the loan disbursement was not explicitly provided for.
Questioned Costs
None.
Cause
The University sends out a standard template e-mail disbursement notification to each student receiving financial aid. The email identifies the date and amount of disbursement, the right to cancel all or a portion
of a loan, and the procedures which the student or parent must notify the school to cancel. However, within the disbursement notification template, the deadline within which the student/parent must notify the University for cancellation of the loan was not explicitly mentioned.
Effect
Not having complete and accurate policies and procedures related to the timely cancellation of Title IV funds, could result in late cancellations of federal student financial aid funds to the Department of Education.
Recommendation
We recommend management update its template to ensure it aligns with the requirement noted.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Under 34 CFR 688.165 (a), except in the case of a post-withdrawal disbursement made in accordance with 34 CFR 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of (i) The anticipated date and amount of the disbursement; (ii) The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and, (iii) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement.
Condition
Through our testing of a sample of 27 students, 24 of the students had loans and we noted for all 24 of the samples, that the deadline by which the student or parent was expected to notify the school that he or she wishes to cancel the loan disbursement was not explicitly provided for.
Questioned Costs
None.
Cause
The University sends out a standard template e-mail disbursement notification to each student receiving financial aid. The email identifies the date and amount of disbursement, the right to cancel all or a portion
of a loan, and the procedures which the student or parent must notify the school to cancel. However, within the disbursement notification template, the deadline within which the student/parent must notify the University for cancellation of the loan was not explicitly mentioned.
Effect
Not having complete and accurate policies and procedures related to the timely cancellation of Title IV funds, could result in late cancellations of federal student financial aid funds to the Department of Education.
Recommendation
We recommend management update its template to ensure it aligns with the requirement noted.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS (OMB No. 1845-0035), (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types.
Under the Direct Loan programs, schools must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by the Department of Education via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at every two months, but the minimum is twice a year. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis (Direct Loan, 34 CFR section 685.309).
Condition
Through our testing of enrollment reporting selections, we noted the following:
• For 1 of 25 selections, we noted that the effective date of a change to graduated per the student file did not agree to the effective date of the change reported to NSLDS.
• For 2 of 25 selections, we noted that the students were reported as withdrawn to NSLDS when they should have been reported as graduated to NSLDS.
Questioned Costs
None.
Cause
The Office of the University’s Registrar uses the National Student Clearinghouse (“NSC”) as its servicer for enrollment reporting to the NSLDS. The conditions resulted from student records that were either missing from or mismatched during the process by which the Office of the University's Registrar provides NSC with degree information. The Office of the University's Registrar did not reconcile degree data sent to NSC against the student information system degree awarded data.
Effect
The effective administration of Title IV loans could be impacted when changes in students’ status are not reported timely and accurately. The accuracy of enrollment information is important as the student’s enrollment status determines eligibility for the in-school status, deferment, grace periods, and repayments, as well as the Government’s payment of interest subsidies.
Recommendation
We recommend management implement controls to identify inconsistencies in enrollment reporting information and resolve any inconsistencies in a timely manner.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the NSLDS (OMB No. 1845-0035), (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types.
Under the Direct Loan programs, schools must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by the Department of Education via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at every two months, but the minimum is twice a year. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis (Direct Loan, 34 CFR section 685.309).
Condition
Through our testing of enrollment reporting selections, we noted the following:
• For 1 of 25 selections, we noted that the effective date of a change to graduated per the student file did not agree to the effective date of the change reported to NSLDS.
• For 2 of 25 selections, we noted that the students were reported as withdrawn to NSLDS when they should have been reported as graduated to NSLDS.
Questioned Costs
None.
Cause
The Office of the University’s Registrar uses the National Student Clearinghouse (“NSC”) as its servicer for enrollment reporting to the NSLDS. The conditions resulted from student records that were either missing from or mismatched during the process by which the Office of the University's Registrar provides NSC with degree information. The Office of the University's Registrar did not reconcile degree data sent to NSC against the student information system degree awarded data.
Effect
The effective administration of Title IV loans could be impacted when changes in students’ status are not reported timely and accurately. The accuracy of enrollment information is important as the student’s enrollment status determines eligibility for the in-school status, deferment, grace periods, and repayments, as well as the Government’s payment of interest subsidies.
Recommendation
We recommend management implement controls to identify inconsistencies in enrollment reporting information and resolve any inconsistencies in a timely manner.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Under 34 CFR 688.165 (a), except in the case of a post-withdrawal disbursement made in accordance with 34 CFR 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of (i) The anticipated date and amount of the disbursement; (ii) The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and, (iii) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement.
Condition
Through our testing of a sample of 27 students, 24 of the students had loans and we noted for all 24 of the samples, that the deadline by which the student or parent was expected to notify the school that he or she wishes to cancel the loan disbursement was not explicitly provided for.
Questioned Costs
None.
Cause
The University sends out a standard template e-mail disbursement notification to each student receiving financial aid. The email identifies the date and amount of disbursement, the right to cancel all or a portion
of a loan, and the procedures which the student or parent must notify the school to cancel. However, within the disbursement notification template, the deadline within which the student/parent must notify the University for cancellation of the loan was not explicitly mentioned.
Effect
Not having complete and accurate policies and procedures related to the timely cancellation of Title IV funds, could result in late cancellations of federal student financial aid funds to the Department of Education.
Recommendation
We recommend management update its template to ensure it aligns with the requirement noted.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
Under 34 CFR 688.165 (a), except in the case of a post-withdrawal disbursement made in accordance with 34 CFR 668.22(a)(5), if an institution credits a student ledger account with Direct Loan, Federal Perkins Loan, or TEACH Grant program funds, the institution must notify the student or parent of (i) The anticipated date and amount of the disbursement; (ii) The student's or parent's right to cancel all or a portion of that loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement and have the loan proceeds or TEACH Grant proceeds returned to the Secretary; and, (iii) The procedures and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, loan disbursement, TEACH Grant, or TEACH Grant disbursement.
Condition
Through our testing of a sample of 27 students, 24 of the students had loans and we noted for all 24 of the samples, that the deadline by which the student or parent was expected to notify the school that he or she wishes to cancel the loan disbursement was not explicitly provided for.
Questioned Costs
None.
Cause
The University sends out a standard template e-mail disbursement notification to each student receiving financial aid. The email identifies the date and amount of disbursement, the right to cancel all or a portion
of a loan, and the procedures which the student or parent must notify the school to cancel. However, within the disbursement notification template, the deadline within which the student/parent must notify the University for cancellation of the loan was not explicitly mentioned.
Effect
Not having complete and accurate policies and procedures related to the timely cancellation of Title IV funds, could result in late cancellations of federal student financial aid funds to the Department of Education.
Recommendation
We recommend management update its template to ensure it aligns with the requirement noted.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation.
Condition
We selected 25 drawdowns across all agencies for testing. Of these 25, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted.
Cause
During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances.
Effect
The University processed drawdowns prior to supervisory approval.
Questioned Costs
None.
Recommendation
We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.
Criteria
In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals.
Condition
In our testing, 10 of 25 samples were in excess of the University’s simplified acquisition threshold of $50,000. These 10 selections did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a).
Cause
Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold.
Effect
The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs.
Questioned Costs
None.
Recommendation
We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.
Management’s Views and Corrective Action Plan
Management’s views and corrective action plan is included at the end of this report.