FAC Explorer

Audit 348854

FY End
2024-06-30
Total Expended
$53.21M
Findings
16
Programs
16
Organization: Stetson University, Inc. (FL)
Year: 2024 Accepted: 2025-03-27
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537575 2024-001 Material Weakness - I
537576 2024-001 Material Weakness - I
537577 2024-001 Material Weakness - I
537578 2024-001 Material Weakness - I
537579 2024-001 Material Weakness - I
537580 2024-001 Material Weakness - I
537581 2024-001 Material Weakness - I
537582 2024-001 Material Weakness - I
1114017 2024-001 Material Weakness - I
1114018 2024-001 Material Weakness - I
1114019 2024-001 Material Weakness - I
1114020 2024-001 Material Weakness - I
1114021 2024-001 Material Weakness - I
1114022 2024-001 Material Weakness - I
1114023 2024-001 Material Weakness - I
1114024 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $43.32M Yes 0
84.063 Federal Pell Grant Program $4.99M Yes 0
84.038 Federal Perkins Loan Program $1.97M Yes 0
84.033 Federal Work-Study Program $768,190 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $737,387 Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $310,255 Yes 0
47.070 Computer and Information Science and Engineering $212,319 Yes 1
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $129,705 Yes 1
97.036 Covid-19: Disaster Grants - Public Assistance (presidentially Declared Disasters) $109,886 - 0
47.074 Biological Sciences $105,487 Yes 1
16.817 Byrne Criminal Justice Innovation Program $95,473 Yes 1
47.076 Stem Education (formerly Education and Human Resources) $85,159 Yes 1
11.417 Sea Grant Support $75,430 Yes 1
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $45,264 Yes 0
47.084 Nsf Technology, Innovation, and Partnerships $33,251 Yes 1
15.931 Youth and Veteran Organizations Conservation Activities $17,200 - 0

Contacts

Name Title Type
LPBLQUYKQKJ3 Tera Acala Auditee
3868227022 Thomas J. Sneeringer Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) includes grants, contracts and similar agreements entered into directly between Stetson University, Inc. (the University) and agencies and departments of federal and state governments. They also include all subawards to the University by nonfederal organizations pursuant to federal and state grants, contracts and similar agreements. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.650, Rules of the Auditor General of the State of Florida (Chapter 10.650). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets or cash flows for the University. For the Federal Work Study (FWS) and Federal Supplemental Educational Opportunity Grant (FSEOG), the expenditures listed are only the federal share. The University’s match was $226,906 for FWS and $245,796 for FSEOG. Also, the grants reflect transactions for the June 30, 2024, fiscal year irrespective of the year of grant award and, accordingly, the Schedule does not include a full year’s activity for grants awarded or terminated on dates not coinciding with the aforementioned fiscal year.
Title: Note 2. Summary of Significant Accounting Policies for Federal Award and State Financial Assistance Expenditures Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable.
Title: Note 3. Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4. Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. There were no program funds passed through the University to subrecipient organizations.
Title: Note 5. Federal Perkins Loan Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. The Federal Perkins Loan program listed below is administered directly by the University and balances and transactions relating to this program are included in the University’s basic consolidated financial statements. See table for balances.
Title: Note 6. Federal Direct Loan Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ FSEOG program and FWS program earnings, Federal Pell Grants, certain other federal financial aid grants for students, loan disbursements and administrative cost allowance, where applicable. De Minimis Rate Used: N Rate Explanation: Expenditures include indirect costs, related primarily to facilities operations and maintenance and general divisional and departmental administrative services, which are allocated to direct cost objectives (including federal awards) based on negotiated formulas commonly referred to as facilities and administrative cost rates. Facilities and administrative cost rates allocated to such awards for the year ended June 30, 2024, were based on fixed rates negotiated with the respective federal agencies. The University distributed $43,321,262 of federally guaranteed loans to students of the University through the Federal Direct Loan program (Assistance Listing Number 84.268), which includes Direct Subsidized and Unsubsidized Loans, and Direct Parent Loans for Undergraduate Students. These distributions and the related funding sources are not included in the University’s consolidated financial statements.

Finding Details

Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
2024-001 – Suspension and Debarment Material Weakness Federal Program: Research and Development Cluster Assistance Listing Number(s): 16.817 – Byrne Criminal Justice Innovation Program 16.525 – Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus 47.084 – NSFT Technology, Innovation, and Partnerships 47.074 – Biological Sciences 47.076 – Education and Human resources 47.070 – Computer and Information Science and Engineering 11.417 – Sea Grant Support Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Cause: The University does not have a control and/or process in place to ensure that the audit trail surrounding suspension and debarment verification is maintained. Effect or Potential Effect: There is a possibility of the University entering into a contract with a vendor or subrecipient that is suspended or debarred. Questioned Costs: None. Context: Due to the University not having an audit trail for their internal controls around suspension and debarment verification, RSM evaluated the suspension and debarment compliance requirement as having a high level of control risk. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and implement additional control to ensure an audit trail is maintained surrounding the verification that vendors are not suspended and debarred. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.