Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.
Compliance Requirement – Subrecipient Monitoring – Significant Deficiency and Noncompliance
Criteria
Evaluate Risk – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). This evaluation of risk may include consideration of such factors as the following:
1. The subrecipient’s prior experience with the same or similar subawards;
2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F, and the extent to which the same or similar subaward has been audited as a major program;
3. Whether the subrecipient has new personnel or new or substantially changed systems; and
4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency).
Monitor – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following:
1. Reviewing financial and programmatic (performance and special reports) required by the PTE.
2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the PTE detected through audits, on-site reviews, and other means.
3. Issuing a management decision for audit findings pertaining to the federal award provided to the subrecipient from the PTE as required by 2 CFR section 200.521.
Additionally, in accordance with federal requirements, the University shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program.
Condition and Context
We selected thirteen subrecipients for testwork out of 82 in total and we noted that the University did not properly receive and review the single audit reports for seven of those subrecipients to ensure they had no material findings that would impact the University. The University then identified an additional six subrecipients outside of our sample where the same deficiency occurred.
Cause
The University had turnover in staff in the Office of Sponsored Projects during the fiscal year 2024 and this led to miscommunication which resulted in this monitoring step not being performed timely.
Effect
Subrecipient monitoring that is not performed timely could result in federal dollars being passed down to subrecipients with significant control or compliance issues that could impact the University.
Questioned Costs
There were no questioned costs related to this finding.
Recommendation
We recommend that the University strengthen its policies and procedures to ensure that subrecipient monitoring is being performed timely. The University should provide training to the departments responsible for these reviews.