FAC Explorer

Audit 348946

FY End
2024-06-30
Total Expended
$180.28M
Findings
396
Programs
72
Organization: Grand Valley State University (MI)
Year: 2024 Accepted: 2025-03-27
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537676 2024-001 Significant Deficiency Yes AB
537677 2024-001 Significant Deficiency Yes AB
537678 2024-001 Significant Deficiency Yes AB
537679 2024-001 Significant Deficiency Yes AB
537680 2024-001 Significant Deficiency Yes AB
537681 2024-001 Significant Deficiency Yes AB
537682 2024-001 Significant Deficiency Yes AB
537683 2024-001 Significant Deficiency Yes AB
537684 2024-001 Significant Deficiency Yes AB
537685 2024-001 Significant Deficiency Yes AB
537686 2024-001 Significant Deficiency Yes AB
537687 2024-001 Significant Deficiency Yes AB
537688 2024-002 Significant Deficiency - B
537689 2024-002 Significant Deficiency - B
537690 2024-002 Significant Deficiency - B
537691 2024-002 Significant Deficiency - B
537692 2024-002 Significant Deficiency - B
537693 2024-002 Significant Deficiency - B
537694 2024-002 Significant Deficiency - B
537695 2024-002 Significant Deficiency - B
537696 2024-002 Significant Deficiency - B
537697 2024-002 Significant Deficiency - B
537698 2024-002 Significant Deficiency - B
537699 2024-002 Significant Deficiency - B
537700 2024-002 Significant Deficiency - B
537701 2024-002 Significant Deficiency - B
537702 2024-002 Significant Deficiency - B
537703 2024-002 Significant Deficiency - B
537704 2024-002 Significant Deficiency - B
537705 2024-002 Significant Deficiency - B
537706 2024-002 Significant Deficiency - B
537707 2024-002 Significant Deficiency - B
537708 2024-002 Significant Deficiency - B
537709 2024-002 Significant Deficiency - B
537710 2024-002 Significant Deficiency - B
537711 2024-002 Significant Deficiency - B
537712 2024-002 Significant Deficiency - B
537713 2024-002 Significant Deficiency - B
537714 2024-002 Significant Deficiency - B
537715 2024-002 Significant Deficiency - B
537716 2024-002 Significant Deficiency - B
537717 2024-002 Significant Deficiency - B
537718 2024-002 Significant Deficiency - B
537719 2024-002 Significant Deficiency - B
537720 2024-002 Significant Deficiency - B
537721 2024-002 Significant Deficiency - B
537722 2024-002 Significant Deficiency - B
537723 2024-002 Significant Deficiency - B
537724 2024-002 Significant Deficiency - B
537725 2024-002 Significant Deficiency - B
537726 2024-002 Significant Deficiency - B
537727 2024-002 Significant Deficiency - B
537728 2024-002 Significant Deficiency - B
537729 2024-002 Significant Deficiency - B
537730 2024-002 Significant Deficiency - B
537731 2024-002 Significant Deficiency - B
537732 2024-002 Significant Deficiency - B
537733 2024-002 Significant Deficiency - B
537734 2024-002 Significant Deficiency - B
537735 2024-002 Significant Deficiency - B
537736 2024-002 Significant Deficiency - B
537737 2024-002 Significant Deficiency - B
537738 2024-002 Significant Deficiency - B
537739 2024-002 Significant Deficiency - B
537740 2024-002 Significant Deficiency - B
537741 2024-002 Significant Deficiency - B
537742 2024-002 Significant Deficiency - B
537743 2024-002 Significant Deficiency - B
537744 2024-002 Significant Deficiency - B
537745 2024-002 Significant Deficiency - B
537746 2024-002 Significant Deficiency - B
537747 2024-002 Significant Deficiency - B
537748 2024-002 Significant Deficiency - B
537749 2024-002 Significant Deficiency - B
537750 2024-002 Significant Deficiency - B
537751 2024-002 Significant Deficiency - B
537752 2024-002 Significant Deficiency - B
537753 2024-002 Significant Deficiency - B
537754 2024-002 Significant Deficiency - B
537755 2024-002 Significant Deficiency - B
537756 2024-002 Significant Deficiency - B
537757 2024-002 Significant Deficiency - B
537758 2024-002 Significant Deficiency - B
537759 2024-002 Significant Deficiency - B
537760 2024-002 Significant Deficiency - B
537761 2024-002 Significant Deficiency - B
537762 2024-002 Significant Deficiency - B
537763 2024-002 Significant Deficiency - B
537764 2024-002 Significant Deficiency - B
537765 2024-002 Significant Deficiency - B
537766 2024-002 Significant Deficiency - B
537767 2024-002 Significant Deficiency - B
537768 2024-002 Significant Deficiency - B
537769 2024-002 Significant Deficiency - B
537770 2024-002 Significant Deficiency - B
537771 2024-002 Significant Deficiency - B
537772 2024-002 Significant Deficiency - B
537773 2024-002 Significant Deficiency - B
537774 2024-002 Significant Deficiency - B
537775 2024-002 Significant Deficiency - B
537776 2024-002 Significant Deficiency - B
537777 2024-002 Significant Deficiency - B
537778 2024-002 Significant Deficiency - B
537779 2024-002 Significant Deficiency - B
537780 2024-003 Significant Deficiency - A
537781 2024-003 Significant Deficiency - A
537782 2024-003 Significant Deficiency - A
537783 2024-003 Significant Deficiency - A
537784 2024-003 Significant Deficiency - A
537785 2024-003 Significant Deficiency - A
537786 2024-003 Significant Deficiency - A
537787 2024-003 Significant Deficiency - A
537788 2024-003 Significant Deficiency - A
537789 2024-003 Significant Deficiency - A
537790 2024-003 Significant Deficiency - A
537791 2024-003 Significant Deficiency - A
537792 2024-003 Significant Deficiency - A
537793 2024-003 Significant Deficiency - A
537794 2024-003 Significant Deficiency - A
537795 2024-003 Significant Deficiency - A
537796 2024-003 Significant Deficiency - A
537797 2024-003 Significant Deficiency - A
537798 2024-003 Significant Deficiency - A
537799 2024-003 Significant Deficiency - A
537800 2024-003 Significant Deficiency - A
537801 2024-003 Significant Deficiency - A
537802 2024-003 Significant Deficiency - A
537803 2024-003 Significant Deficiency - A
537804 2024-003 Significant Deficiency - A
537805 2024-003 Significant Deficiency - A
537806 2024-003 Significant Deficiency - A
537807 2024-003 Significant Deficiency - A
537808 2024-003 Significant Deficiency - A
537809 2024-003 Significant Deficiency - A
537810 2024-003 Significant Deficiency - A
537811 2024-003 Significant Deficiency - A
537812 2024-003 Significant Deficiency - A
537813 2024-003 Significant Deficiency - A
537814 2024-003 Significant Deficiency - A
537815 2024-003 Significant Deficiency - A
537816 2024-003 Significant Deficiency - A
537817 2024-003 Significant Deficiency - A
537818 2024-003 Significant Deficiency - A
537819 2024-003 Significant Deficiency - A
537820 2024-003 Significant Deficiency - A
537821 2024-003 Significant Deficiency - A
537822 2024-003 Significant Deficiency - A
537823 2024-003 Significant Deficiency - A
537824 2024-003 Significant Deficiency - A
537825 2024-003 Significant Deficiency - A
537826 2024-003 Significant Deficiency - A
537827 2024-003 Significant Deficiency - A
537828 2024-003 Significant Deficiency - A
537829 2024-003 Significant Deficiency - A
537830 2024-003 Significant Deficiency - A
537831 2024-003 Significant Deficiency - A
537832 2024-003 Significant Deficiency - A
537833 2024-003 Significant Deficiency - A
537834 2024-003 Significant Deficiency - A
537835 2024-003 Significant Deficiency - A
537836 2024-003 Significant Deficiency - A
537837 2024-003 Significant Deficiency - A
537838 2024-003 Significant Deficiency - A
537839 2024-003 Significant Deficiency - A
537840 2024-003 Significant Deficiency - A
537841 2024-003 Significant Deficiency - A
537842 2024-003 Significant Deficiency - A
537843 2024-003 Significant Deficiency - A
537844 2024-003 Significant Deficiency - A
537845 2024-003 Significant Deficiency - A
537846 2024-003 Significant Deficiency - A
537847 2024-003 Significant Deficiency - A
537848 2024-003 Significant Deficiency - A
537849 2024-003 Significant Deficiency - A
537850 2024-003 Significant Deficiency - A
537851 2024-003 Significant Deficiency - A
537852 2024-003 Significant Deficiency - A
537853 2024-003 Significant Deficiency - A
537854 2024-003 Significant Deficiency - A
537855 2024-003 Significant Deficiency - A
537856 2024-003 Significant Deficiency - A
537857 2024-003 Significant Deficiency - A
537858 2024-003 Significant Deficiency - A
537859 2024-003 Significant Deficiency - A
537860 2024-003 Significant Deficiency - A
537861 2024-003 Significant Deficiency - A
537862 2024-003 Significant Deficiency - A
537863 2024-003 Significant Deficiency - A
537864 2024-003 Significant Deficiency - A
537865 2024-003 Significant Deficiency - A
537866 2024-003 Significant Deficiency - A
537867 2024-003 Significant Deficiency - A
537868 2024-003 Significant Deficiency - A
537869 2024-003 Significant Deficiency - A
537870 2024-003 Significant Deficiency - A
537871 2024-003 Significant Deficiency - A
537872 2024-004 Significant Deficiency Yes L
537873 2024-004 Significant Deficiency Yes L
1114118 2024-001 Significant Deficiency Yes AB
1114119 2024-001 Significant Deficiency Yes AB
1114120 2024-001 Significant Deficiency Yes AB
1114121 2024-001 Significant Deficiency Yes AB
1114122 2024-001 Significant Deficiency Yes AB
1114123 2024-001 Significant Deficiency Yes AB
1114124 2024-001 Significant Deficiency Yes AB
1114125 2024-001 Significant Deficiency Yes AB
1114126 2024-001 Significant Deficiency Yes AB
1114127 2024-001 Significant Deficiency Yes AB
1114128 2024-001 Significant Deficiency Yes AB
1114129 2024-001 Significant Deficiency Yes AB
1114130 2024-002 Significant Deficiency - B
1114131 2024-002 Significant Deficiency - B
1114132 2024-002 Significant Deficiency - B
1114133 2024-002 Significant Deficiency - B
1114134 2024-002 Significant Deficiency - B
1114135 2024-002 Significant Deficiency - B
1114136 2024-002 Significant Deficiency - B
1114137 2024-002 Significant Deficiency - B
1114138 2024-002 Significant Deficiency - B
1114139 2024-002 Significant Deficiency - B
1114140 2024-002 Significant Deficiency - B
1114141 2024-002 Significant Deficiency - B
1114142 2024-002 Significant Deficiency - B
1114143 2024-002 Significant Deficiency - B
1114144 2024-002 Significant Deficiency - B
1114145 2024-002 Significant Deficiency - B
1114146 2024-002 Significant Deficiency - B
1114147 2024-002 Significant Deficiency - B
1114148 2024-002 Significant Deficiency - B
1114149 2024-002 Significant Deficiency - B
1114150 2024-002 Significant Deficiency - B
1114151 2024-002 Significant Deficiency - B
1114152 2024-002 Significant Deficiency - B
1114153 2024-002 Significant Deficiency - B
1114154 2024-002 Significant Deficiency - B
1114155 2024-002 Significant Deficiency - B
1114156 2024-002 Significant Deficiency - B
1114157 2024-002 Significant Deficiency - B
1114158 2024-002 Significant Deficiency - B
1114159 2024-002 Significant Deficiency - B
1114160 2024-002 Significant Deficiency - B
1114161 2024-002 Significant Deficiency - B
1114162 2024-002 Significant Deficiency - B
1114163 2024-002 Significant Deficiency - B
1114164 2024-002 Significant Deficiency - B
1114165 2024-002 Significant Deficiency - B
1114166 2024-002 Significant Deficiency - B
1114167 2024-002 Significant Deficiency - B
1114168 2024-002 Significant Deficiency - B
1114169 2024-002 Significant Deficiency - B
1114170 2024-002 Significant Deficiency - B
1114171 2024-002 Significant Deficiency - B
1114172 2024-002 Significant Deficiency - B
1114173 2024-002 Significant Deficiency - B
1114174 2024-002 Significant Deficiency - B
1114175 2024-002 Significant Deficiency - B
1114176 2024-002 Significant Deficiency - B
1114177 2024-002 Significant Deficiency - B
1114178 2024-002 Significant Deficiency - B
1114179 2024-002 Significant Deficiency - B
1114180 2024-002 Significant Deficiency - B
1114181 2024-002 Significant Deficiency - B
1114182 2024-002 Significant Deficiency - B
1114183 2024-002 Significant Deficiency - B
1114184 2024-002 Significant Deficiency - B
1114185 2024-002 Significant Deficiency - B
1114186 2024-002 Significant Deficiency - B
1114187 2024-002 Significant Deficiency - B
1114188 2024-002 Significant Deficiency - B
1114189 2024-002 Significant Deficiency - B
1114190 2024-002 Significant Deficiency - B
1114191 2024-002 Significant Deficiency - B
1114192 2024-002 Significant Deficiency - B
1114193 2024-002 Significant Deficiency - B
1114194 2024-002 Significant Deficiency - B
1114195 2024-002 Significant Deficiency - B
1114196 2024-002 Significant Deficiency - B
1114197 2024-002 Significant Deficiency - B
1114198 2024-002 Significant Deficiency - B
1114199 2024-002 Significant Deficiency - B
1114200 2024-002 Significant Deficiency - B
1114201 2024-002 Significant Deficiency - B
1114202 2024-002 Significant Deficiency - B
1114203 2024-002 Significant Deficiency - B
1114204 2024-002 Significant Deficiency - B
1114205 2024-002 Significant Deficiency - B
1114206 2024-002 Significant Deficiency - B
1114207 2024-002 Significant Deficiency - B
1114208 2024-002 Significant Deficiency - B
1114209 2024-002 Significant Deficiency - B
1114210 2024-002 Significant Deficiency - B
1114211 2024-002 Significant Deficiency - B
1114212 2024-002 Significant Deficiency - B
1114213 2024-002 Significant Deficiency - B
1114214 2024-002 Significant Deficiency - B
1114215 2024-002 Significant Deficiency - B
1114216 2024-002 Significant Deficiency - B
1114217 2024-002 Significant Deficiency - B
1114218 2024-002 Significant Deficiency - B
1114219 2024-002 Significant Deficiency - B
1114220 2024-002 Significant Deficiency - B
1114221 2024-002 Significant Deficiency - B
1114222 2024-003 Significant Deficiency - A
1114223 2024-003 Significant Deficiency - A
1114224 2024-003 Significant Deficiency - A
1114225 2024-003 Significant Deficiency - A
1114226 2024-003 Significant Deficiency - A
1114227 2024-003 Significant Deficiency - A
1114228 2024-003 Significant Deficiency - A
1114229 2024-003 Significant Deficiency - A
1114230 2024-003 Significant Deficiency - A
1114231 2024-003 Significant Deficiency - A
1114232 2024-003 Significant Deficiency - A
1114233 2024-003 Significant Deficiency - A
1114234 2024-003 Significant Deficiency - A
1114235 2024-003 Significant Deficiency - A
1114236 2024-003 Significant Deficiency - A
1114237 2024-003 Significant Deficiency - A
1114238 2024-003 Significant Deficiency - A
1114239 2024-003 Significant Deficiency - A
1114240 2024-003 Significant Deficiency - A
1114241 2024-003 Significant Deficiency - A
1114242 2024-003 Significant Deficiency - A
1114243 2024-003 Significant Deficiency - A
1114244 2024-003 Significant Deficiency - A
1114245 2024-003 Significant Deficiency - A
1114246 2024-003 Significant Deficiency - A
1114247 2024-003 Significant Deficiency - A
1114248 2024-003 Significant Deficiency - A
1114249 2024-003 Significant Deficiency - A
1114250 2024-003 Significant Deficiency - A
1114251 2024-003 Significant Deficiency - A
1114252 2024-003 Significant Deficiency - A
1114253 2024-003 Significant Deficiency - A
1114254 2024-003 Significant Deficiency - A
1114255 2024-003 Significant Deficiency - A
1114256 2024-003 Significant Deficiency - A
1114257 2024-003 Significant Deficiency - A
1114258 2024-003 Significant Deficiency - A
1114259 2024-003 Significant Deficiency - A
1114260 2024-003 Significant Deficiency - A
1114261 2024-003 Significant Deficiency - A
1114262 2024-003 Significant Deficiency - A
1114263 2024-003 Significant Deficiency - A
1114264 2024-003 Significant Deficiency - A
1114265 2024-003 Significant Deficiency - A
1114266 2024-003 Significant Deficiency - A
1114267 2024-003 Significant Deficiency - A
1114268 2024-003 Significant Deficiency - A
1114269 2024-003 Significant Deficiency - A
1114270 2024-003 Significant Deficiency - A
1114271 2024-003 Significant Deficiency - A
1114272 2024-003 Significant Deficiency - A
1114273 2024-003 Significant Deficiency - A
1114274 2024-003 Significant Deficiency - A
1114275 2024-003 Significant Deficiency - A
1114276 2024-003 Significant Deficiency - A
1114277 2024-003 Significant Deficiency - A
1114278 2024-003 Significant Deficiency - A
1114279 2024-003 Significant Deficiency - A
1114280 2024-003 Significant Deficiency - A
1114281 2024-003 Significant Deficiency - A
1114282 2024-003 Significant Deficiency - A
1114283 2024-003 Significant Deficiency - A
1114284 2024-003 Significant Deficiency - A
1114285 2024-003 Significant Deficiency - A
1114286 2024-003 Significant Deficiency - A
1114287 2024-003 Significant Deficiency - A
1114288 2024-003 Significant Deficiency - A
1114289 2024-003 Significant Deficiency - A
1114290 2024-003 Significant Deficiency - A
1114291 2024-003 Significant Deficiency - A
1114292 2024-003 Significant Deficiency - A
1114293 2024-003 Significant Deficiency - A
1114294 2024-003 Significant Deficiency - A
1114295 2024-003 Significant Deficiency - A
1114296 2024-003 Significant Deficiency - A
1114297 2024-003 Significant Deficiency - A
1114298 2024-003 Significant Deficiency - A
1114299 2024-003 Significant Deficiency - A
1114300 2024-003 Significant Deficiency - A
1114301 2024-003 Significant Deficiency - A
1114302 2024-003 Significant Deficiency - A
1114303 2024-003 Significant Deficiency - A
1114304 2024-003 Significant Deficiency - A
1114305 2024-003 Significant Deficiency - A
1114306 2024-003 Significant Deficiency - A
1114307 2024-003 Significant Deficiency - A
1114308 2024-003 Significant Deficiency - A
1114309 2024-003 Significant Deficiency - A
1114310 2024-003 Significant Deficiency - A
1114311 2024-003 Significant Deficiency - A
1114312 2024-003 Significant Deficiency - A
1114313 2024-003 Significant Deficiency - A
1114314 2024-004 Significant Deficiency Yes L
1114315 2024-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $126.86M Yes 0
84.063 Federal Pell Grant Program $31.28M Yes 0
59.037 Small Business Development Centers $2.64M Yes 1
84.038 Federal Perkins Loan Program_federal Capital Contributions $1.41M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.28M Yes 0
84.027 Special Education Grants to States $825,730 Yes 2
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $679,321 Yes 0
93.178 Nursing Workforce Diversity $627,262 - 0
93.247 Advanced Nursing Education Workforce Grant Program $584,681 - 0
84.365 English Language Acquisition State Grants $460,465 - 0
84.044 Trio Talent Search $408,729 Yes 1
84.042 Trio Student Support Services $390,058 Yes 1
84.116 Fund for the Improvement of Postsecondary Education $354,161 - 0
84.047 Trio Upward Bound $335,844 Yes 1
93.359 Nurse Education, Practice Quality and Retention Grants $321,791 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $311,092 - 0
59.059 Congressional Grants $307,507 - 0
93.364 Nursing Student Loans $246,289 Yes 0
84.031 Higher Education Institutional Aid $216,183 Yes 2
84.217 Trio McNair Post-Baccalaureate Achievement $202,647 Yes 1
84.066 Trio Educational Opportunity Centers $199,363 Yes 1
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $157,821 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $115,721 - 0
84.206 Javits Gifted and Talented Students Education $99,631 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $91,472 Yes 0
47.084 Nsf Technology, Innovation, and Partnerships $88,108 Yes 2
93.866 Aging Research $78,648 Yes 2
93.859 Biomedical Research and Research Training $75,299 Yes 2
84.033 Federal Work-Study Program $50,000 Yes 0
45.313 Laura Bush 21st Century Librarian Program $43,901 - 0
10.608 Food for Education $40,756 - 0
15.657 Endangered Species Recovery Implementation $38,400 Yes 2
11.429 Marine Sanctuary Program $33,312 - 0
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $33,144 Yes 2
59.058 Federal and State Technology Partnership Program $22,990 - 0
11.463 Habitat Conservation $22,111 Yes 2
12.903 Gencyber Grants Program $22,024 - 0
93.855 Allergy and Infectious Diseases Research $21,366 Yes 2
93.865 Child Health and Human Development Extramural Research $19,246 Yes 2
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $18,318 Yes 2
15.662 Great Lakes Restoration $18,280 Yes 2
10.902 Soil and Water Conservation $17,595 Yes 2
15.808 U.s. Geological Survey Research and Data Collection $15,845 Yes 2
96.007 Social Security Research and Demonstration $15,667 Yes 2
47.074 Biological Sciences $10,869 Yes 2
94.021 Americorps Volunteer Generation Fund 94.021 $10,154 - 0
66.469 Geographic Programs - Great Lakes Restoration Initiative $8,961 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,370 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $8,272 Yes 2
64.027 Post-9/11 Veterans Educational Assistance $8,252 - 0
47.076 Stem Education (formerly Education and Human Resources) $7,917 Yes 2
45.025 Promotion of the Arts Partnership Agreements $6,710 - 0
10.310 Agriculture and Food Research Initiative (afri) $6,205 Yes 2
10.559 Summer Food Service Program for Children $6,129 - 0
10.934 Feral Swine Eradication and Control Pilot Program $6,029 - 0
43.008 Office of Stem Engagement (ostem) $5,722 Yes 2
93.113 Environmental Health $4,802 Yes 2
45.024 Promotion of the Arts Grants to Organizations and Individuals $4,000 - 0
47.049 Mathematical and Physical Sciences $3,601 Yes 2
10.903 Soil Survey $2,238 Yes 2
42.010 Teaching with Primary Sources $1,652 - 0
47.050 Geosciences $1,625 Yes 2
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $915 - 0
43.001 Science $776 Yes 2
11.431 Climate and Atmospheric Research $223 Yes 2
10.932 Regional Conservation Partnership Program $-650 - 0
10.215 Sustainable Agriculture Research and Education $-1,043 Yes 2
66.454 Water Quality Management Planning $-1,418 Yes 2
15.634 State Wildlife Grants $-3,323 - 0
93.310 Trans-Nih Research Support $-5,069 Yes 2
12.901 Mathematical Sciences Grants $-5,092 Yes 2
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $-29,095 Yes 2

Contacts

Name Title Type
Y2M5HUXKJPF1 Karen Mushong Auditee
6163313490 Steven Bishop Auditor
No contacts on file

Notes to SEFA

Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Grand Valley State University (the “University”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University. Expenditures reported in the Schedule are reported on accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. The University carried forward $27,023 of the 2023 2024 Federal Supplemental Education Opportunity Grant (SEOG) Program (84.007) award to the 2024 2025 award year. During the 2023 2024 award year, $130,332 of SEOG funds from the 2022 2023 award year was carried forward and spent. The University carried forward $60,701 of the 2023 2024 Federal Work Study (FWS) Program (84.033) award to the 2024 2025 award year. During the 2023 2024 award year, $20,353 of the FWS funds from the 2022 2023 award year was carried forward and spent. The University transferred $262,974 from the FWS program to the SEOG program during the 2023 2024 award year.
Title: Loans Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Grand Valley State University (the “University”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University. Expenditures reported in the Schedule are reported on accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. As part of the Student Financial Assistance Cluster, the University participates in the Federal Perkins Loan Program through the U.S. Department of Education and the Nursing Student Loan Program through the U.S. Department of Health and Human Services. These loan programs are directly administered by the University and are considered revolving loan programs where collections received on past loans, including interest, and new funds received from federal agencies with university matching requirements are loaned out to current students. The University originates but does not provide the funding for Federal Direct Student Loans (FDLs). The amount presented in the schedule of expenditures of federal awards represents the value of the new FDLs accepted by students during the year ended June 30, 2024. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule of expenditures of federal awards. The balances of loans outstanding at June 30, 2024 consist of the following: See the Notes to the SEFA for table.

Finding Details

Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-004
CFDA Number, Federal Agency, and Program Name - 59.037, US Small Business Association, Small Business Development Center Federal Award Identification Number and Year - SBAHQ22B0059, 2023 Pass through Entity – N/A Finding Type – Significant Deficiency Repeat Finding – Yes – 2023-002 Criteria – The Federal Funding Accountability and Transparency Act as amended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – The following table summarizes the transactions examined and the non-compliance identified: See the table within the schedule of findings and questioned costs. Cause and Effect - The University did not have the proper controls in place to submit accurate data to FSRS in a timely manner. Recommendation - We recommend the University implement a procedure to determine reporting due dates and document the review of reports being submitted to FFATA timely ensuring all key data elements are included. Views of Responsible Officials and Corrective Action Plan – The Federal agency has a new reporting system for FFATA through SAM.gov that allows more accurate reporting and technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU finance and MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed.
Finding 2024-004
CFDA Number, Federal Agency, and Program Name - 59.037, US Small Business Association, Small Business Development Center Federal Award Identification Number and Year - SBAHQ22B0059, 2023 Pass through Entity – N/A Finding Type – Significant Deficiency Repeat Finding – Yes – 2023-002 Criteria – The Federal Funding Accountability and Transparency Act as amended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – The following table summarizes the transactions examined and the non-compliance identified: See the table within the schedule of findings and questioned costs. Cause and Effect - The University did not have the proper controls in place to submit accurate data to FSRS in a timely manner. Recommendation - We recommend the University implement a procedure to determine reporting due dates and document the review of reports being submitted to FFATA timely ensuring all key data elements are included. Views of Responsible Officials and Corrective Action Plan – The Federal agency has a new reporting system for FFATA through SAM.gov that allows more accurate reporting and technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU finance and MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-001
Assistance Listing, Federal Agency, and Program Name - 84.217, 84.042, 84.066, 84.047, 84.044 TRIO Cluster ("TRIO"), and 84.027 Special Education Cluster ("IDEA") Federal Award Identification Number and Year - TRIO - All Federal Award Identifications IDEA - 700005133 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - Yes - 2023 001 Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster, the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 6 of the total 18 employees tested in these two programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D) Federal Award Identification Number and Year - R&D - All ALN's Pass through Entity - R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - A non federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass through entity made the federal award that were authorized by the federal awarding agency or pass through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition - Of the 40 samples included in our sample selected for testing in the Research and Development Cluster, the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Questioned Costs - $2,618 Identification of How Questioned Costs Were Computed - Question costs were computed using the total costs identified in our sample that were incurred prior to the grant period. Context - The University completed a transfer of costs between two grant awards that were supporting the same overall program. The samples identified were part of one cost transfer, but the invoice date and related expense was incurred one day prior to the beginning of the grant period. Cause and Effect - The University did not have proper procedures over tracking of expenditures in separate grant cost centers for a R&D program. This required a transfer between the grant programs and resulted in the University adjusting costs from a prior period and charging costs to a grant that was outside the period of performance. Recommendation - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were included in the proper award period. Views of Responsible Officials and Planned Corrective Actions - The University has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an award calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented, have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-003
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Finding 2024-004
CFDA Number, Federal Agency, and Program Name - 59.037, US Small Business Association, Small Business Development Center Federal Award Identification Number and Year - SBAHQ22B0059, 2023 Pass through Entity – N/A Finding Type – Significant Deficiency Repeat Finding – Yes – 2023-002 Criteria – The Federal Funding Accountability and Transparency Act as amended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – The following table summarizes the transactions examined and the non-compliance identified: See the table within the schedule of findings and questioned costs. Cause and Effect - The University did not have the proper controls in place to submit accurate data to FSRS in a timely manner. Recommendation - We recommend the University implement a procedure to determine reporting due dates and document the review of reports being submitted to FFATA timely ensuring all key data elements are included. Views of Responsible Officials and Corrective Action Plan – The Federal agency has a new reporting system for FFATA through SAM.gov that allows more accurate reporting and technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU finance and MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed.
Finding 2024-004
CFDA Number, Federal Agency, and Program Name - 59.037, US Small Business Association, Small Business Development Center Federal Award Identification Number and Year - SBAHQ22B0059, 2023 Pass through Entity – N/A Finding Type – Significant Deficiency Repeat Finding – Yes – 2023-002 Criteria – The Federal Funding Accountability and Transparency Act as amended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – The following table summarizes the transactions examined and the non-compliance identified: See the table within the schedule of findings and questioned costs. Cause and Effect - The University did not have the proper controls in place to submit accurate data to FSRS in a timely manner. Recommendation - We recommend the University implement a procedure to determine reporting due dates and document the review of reports being submitted to FFATA timely ensuring all key data elements are included. Views of Responsible Officials and Corrective Action Plan – The Federal agency has a new reporting system for FFATA through SAM.gov that allows more accurate reporting and technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU finance and MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed.