2024-003 – Enrollment Reporting
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.063 and 84.268
Federal Award Identification Number and Year: P063P221233 and P268K231233 – all grants were
awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Material Noncompliance (Modified Opinion) and Material Weakness in Internal Control
Over Compliance
Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Assistance programs must have an
arrangement to report student enrollment data to the National Students Loan Data System (NSLDS)
through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that do
not pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred
(34 CFR 682.610).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: Certain students’ enrollment information was not reported accurately and timely to
the NSLDS.
Questioned Costs: N/A
Context: During the testing of enrollment status submissions, the following was noted:
1 student out of a sample of 60 students tested was reported with the incorrect enrollment
status and effective date at both the campus and program levels.
1 student out of a sample of 60 students tested did not have a required published length
identified in the program NSLDS screen.
1 student out of a sample of 60 students tested has no record found in NSLDS. However, the
student received aid and should have been reported to NSLDS.
2 students out of a sample of 60 students reported were reported with the incorrect enrollment
status effective date at the campus level.
7 students out of a sample of 60 students tested were reported as a withdrawal status at both
the campus and program levels but was graduated per Institution’s record, and student status
was never subsequently updated.
59 students out of a sample of 60 students tested, were reported outside the 30 or 60 day
window.
Cause: The University uses a third-party servicer to submit their enrollment reports to the NSLDS.
Occasionally, the third-party servicer incorrectly communicates information to the NSLDS which results
in discrepancies between the University's system and the NSLDS. The University has the ultimate
responsibility to ensure that reporting is correct. The Department responsible for NSLDS reporting at
the University experienced turnover at a senior level.
Effect: Incorrect reporting to the NSLDS can result in incorrect determination of when the students’
grace period should begin.
Repeat Finding: Yes, 2023-005.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we
recommend the University review its policies and procedures on reporting enrollment information to the
NSLDS to ensure that all relevant information is being captured and reported timely in accordance with
applicable regulations.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-005 – Title IV Credit Balances
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, that
whenever an institution disburses Title IV funds by crediting a student's account and the total amount of
all Title IV funds credited exceeds the amount of tuition and fees, room and board, and other authorized
charges the institution assessed the student, the institution must pay the resulting credit balance
directly to the student or parent as soon as possible but—
(1) No later than 14 days after the balance occurred if the credit balance occurred after the
first day of class of a payment period; or
(2) No later than 14 days after the first day of class of a payment period if the credit balance
occurred on or before the first day of class of that payment period
Condition: Four student credit balances were not refunded within the required 14-day time frame.
Questioned Costs: N/A
Context: During our testing, 4 students out of a sample of 60 had a credit balance as a result of
receiving Title IV aid that was not returned within the required 14-day timeframe.
Cause: Process and controls in place for ensuring timely return of credit balances were not functioning
properly.
Effect: The University did not refund a student within 14 days for a credit balance that arose from
federal funds as required by Department of Education regulations.
Repeat Finding: No.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing student credit balances to ensure that any credit balances as a result of Title IV aid are
returned within the required timeframe.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-007 – Period of Performance
Federal Agency: National Science Foundation and U.S. Department of Education
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: 84.017 and 47.081
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A non-federal entity may charge only allowable costs incurred
during the approved budget period of a federal award’s period of performance and any costs incurred
before the federal awarding agency or pass-through entity made the federal award that were authorized
by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and
200.403(h)). A period of performance may contain one or more budget periods.
Condition: Two grants were identified as having ended in a prior year but were still incurring
expenditures that are included on the SEFA in fiscal year 2024.
Questioned Costs: N/A
Context: During the testing of the SEFA for the period, it was noted that two of the grants tested had
end dates before the beginning of the fiscal year (7/1/2023) but had costs incurred and reported on the
SEFA for fiscal year 2024. The University did not receive extensions on these grants.
Cause: Internal controls ensuring that costs are not reported on the SEFA after the end of the period of
performance were not functioning as designed.
Effect: The current year SEFA included expenses that were incurred after the grant ended.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenses are reflected prior to the grant ending and
recorded in the correct period on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-011 – Procurement
Federal Agency: U.S. Department of Education
Federal Program Title: Higher Education – Institutional Aid
Federal Assistance 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR 200.320(a)(2)-(c), There are specific
circumstances in which the recipient or subrecipient may use a noncompetitive procurement method.
The noncompetitive procurement method may only be used if one of the following circumstances
applies:
Small purchases—(i) Small purchase procedures. The acquisition of property or services, the
aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed
the simplified acquisition threshold (> $10,000 , <= $250,000). If small purchase procedures are
used, price or rate quotations must be obtained from an adequate number of qualified sources as
determined appropriate by the non-Federal entity.
(1) The aggregate amount of the procurement transaction does not exceed the micro-purchase
threshold;
(2) The procurement transaction can only be fulfilled by a single source;
(3) The public exigency or emergency for the requirement will not permit a delay resulting from
providing public notice of a competitive solicitation;
(4) The recipient or subrecipient requests in writing to use a noncompetitive procurement method,
and the Federal agency or pass-through entity provides written approval; or
(5) After soliciting several sources, competition is determined inadequate.
Condition: Adequate supporting documentation was not maintained for procurement method utilized.
Questioned Costs: N/A
Context: During our testing of the Higher Education – Institutional Aid grant, two out of 8 vendors
selected for testing, were procured through single source justification. The University was not able to
provide the support for the single source justification.
Cause: Documentation was not maintained.
Effect: Procurement method was not able to be supported and the University followed their internal
policy instead of the Uniform Guidance.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to ensure that supporting
documentation is maintained for procured goods and services.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-012 – SEFA Reporting
Federal Agency: U.S. Department of Education
Federal Program Title: Higher Education – Institutional Aid
Federal Assistance Listing Numbers: 84.031
Federal Award Identification Number and Year: P017A170072-19
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During the testing of allowable costs, it was identified that four expenditures were for costs
incurred in a prior year. The costs were allowable.
Questioned Costs: N/A
Context: During the testing of allowable costs, four selections out of a sample of 40 were for expenses
incurrent in a prior year but were being recognized on the fiscal 2024 SEFA.
Cause: Internal controls ensuring that only federal expenses incurred for the period from July 1, 2023
to June 30, 2024 were not functioning as designed.
Effect: The current year SEFA had expenditures from a prior fiscal year.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenditures are recorded in the correct period on
the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-003 – Enrollment Reporting
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.063 and 84.268
Federal Award Identification Number and Year: P063P221233 and P268K231233 – all grants were
awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Material Noncompliance (Modified Opinion) and Material Weakness in Internal Control
Over Compliance
Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Assistance programs must have an
arrangement to report student enrollment data to the National Students Loan Data System (NSLDS)
through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that do
not pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred
(34 CFR 682.610).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: Certain students’ enrollment information was not reported accurately and timely to
the NSLDS.
Questioned Costs: N/A
Context: During the testing of enrollment status submissions, the following was noted:
1 student out of a sample of 60 students tested was reported with the incorrect enrollment
status and effective date at both the campus and program levels.
1 student out of a sample of 60 students tested did not have a required published length
identified in the program NSLDS screen.
1 student out of a sample of 60 students tested has no record found in NSLDS. However, the
student received aid and should have been reported to NSLDS.
2 students out of a sample of 60 students reported were reported with the incorrect enrollment
status effective date at the campus level.
7 students out of a sample of 60 students tested were reported as a withdrawal status at both
the campus and program levels but was graduated per Institution’s record, and student status
was never subsequently updated.
59 students out of a sample of 60 students tested, were reported outside the 30 or 60 day
window.
Cause: The University uses a third-party servicer to submit their enrollment reports to the NSLDS.
Occasionally, the third-party servicer incorrectly communicates information to the NSLDS which results
in discrepancies between the University's system and the NSLDS. The University has the ultimate
responsibility to ensure that reporting is correct. The Department responsible for NSLDS reporting at
the University experienced turnover at a senior level.
Effect: Incorrect reporting to the NSLDS can result in incorrect determination of when the students’
grace period should begin.
Repeat Finding: Yes, 2023-005.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we
recommend the University review its policies and procedures on reporting enrollment information to the
NSLDS to ensure that all relevant information is being captured and reported timely in accordance with
applicable regulations.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-007 – Period of Performance
Federal Agency: National Science Foundation and U.S. Department of Education
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: 84.017 and 47.081
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A non-federal entity may charge only allowable costs incurred
during the approved budget period of a federal award’s period of performance and any costs incurred
before the federal awarding agency or pass-through entity made the federal award that were authorized
by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and
200.403(h)). A period of performance may contain one or more budget periods.
Condition: Two grants were identified as having ended in a prior year but were still incurring
expenditures that are included on the SEFA in fiscal year 2024.
Questioned Costs: N/A
Context: During the testing of the SEFA for the period, it was noted that two of the grants tested had
end dates before the beginning of the fiscal year (7/1/2023) but had costs incurred and reported on the
SEFA for fiscal year 2024. The University did not receive extensions on these grants.
Cause: Internal controls ensuring that costs are not reported on the SEFA after the end of the period of
performance were not functioning as designed.
Effect: The current year SEFA included expenses that were incurred after the grant ended.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenses are reflected prior to the grant ending and
recorded in the correct period on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-003 – Enrollment Reporting
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.063 and 84.268
Federal Award Identification Number and Year: P063P221233 and P268K231233 – all grants were
awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Material Noncompliance (Modified Opinion) and Material Weakness in Internal Control
Over Compliance
Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Assistance programs must have an
arrangement to report student enrollment data to the National Students Loan Data System (NSLDS)
through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that do
not pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred
(34 CFR 682.610).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: Certain students’ enrollment information was not reported accurately and timely to
the NSLDS.
Questioned Costs: N/A
Context: During the testing of enrollment status submissions, the following was noted:
1 student out of a sample of 60 students tested was reported with the incorrect enrollment
status and effective date at both the campus and program levels.
1 student out of a sample of 60 students tested did not have a required published length
identified in the program NSLDS screen.
1 student out of a sample of 60 students tested has no record found in NSLDS. However, the
student received aid and should have been reported to NSLDS.
2 students out of a sample of 60 students reported were reported with the incorrect enrollment
status effective date at the campus level.
7 students out of a sample of 60 students tested were reported as a withdrawal status at both
the campus and program levels but was graduated per Institution’s record, and student status
was never subsequently updated.
59 students out of a sample of 60 students tested, were reported outside the 30 or 60 day
window.
Cause: The University uses a third-party servicer to submit their enrollment reports to the NSLDS.
Occasionally, the third-party servicer incorrectly communicates information to the NSLDS which results
in discrepancies between the University's system and the NSLDS. The University has the ultimate
responsibility to ensure that reporting is correct. The Department responsible for NSLDS reporting at
the University experienced turnover at a senior level.
Effect: Incorrect reporting to the NSLDS can result in incorrect determination of when the students’
grace period should begin.
Repeat Finding: Yes, 2023-005.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we
recommend the University review its policies and procedures on reporting enrollment information to the
NSLDS to ensure that all relevant information is being captured and reported timely in accordance with
applicable regulations.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-005 – Title IV Credit Balances
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, that
whenever an institution disburses Title IV funds by crediting a student's account and the total amount of
all Title IV funds credited exceeds the amount of tuition and fees, room and board, and other authorized
charges the institution assessed the student, the institution must pay the resulting credit balance
directly to the student or parent as soon as possible but—
(1) No later than 14 days after the balance occurred if the credit balance occurred after the
first day of class of a payment period; or
(2) No later than 14 days after the first day of class of a payment period if the credit balance
occurred on or before the first day of class of that payment period
Condition: Four student credit balances were not refunded within the required 14-day time frame.
Questioned Costs: N/A
Context: During our testing, 4 students out of a sample of 60 had a credit balance as a result of
receiving Title IV aid that was not returned within the required 14-day timeframe.
Cause: Process and controls in place for ensuring timely return of credit balances were not functioning
properly.
Effect: The University did not refund a student within 14 days for a credit balance that arose from
federal funds as required by Department of Education regulations.
Repeat Finding: No.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing student credit balances to ensure that any credit balances as a result of Title IV aid are
returned within the required timeframe.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-007 – Period of Performance
Federal Agency: National Science Foundation and U.S. Department of Education
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: 84.017 and 47.081
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A non-federal entity may charge only allowable costs incurred
during the approved budget period of a federal award’s period of performance and any costs incurred
before the federal awarding agency or pass-through entity made the federal award that were authorized
by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and
200.403(h)). A period of performance may contain one or more budget periods.
Condition: Two grants were identified as having ended in a prior year but were still incurring
expenditures that are included on the SEFA in fiscal year 2024.
Questioned Costs: N/A
Context: During the testing of the SEFA for the period, it was noted that two of the grants tested had
end dates before the beginning of the fiscal year (7/1/2023) but had costs incurred and reported on the
SEFA for fiscal year 2024. The University did not receive extensions on these grants.
Cause: Internal controls ensuring that costs are not reported on the SEFA after the end of the period of
performance were not functioning as designed.
Effect: The current year SEFA included expenses that were incurred after the grant ended.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenses are reflected prior to the grant ending and
recorded in the correct period on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-011 – Procurement
Federal Agency: U.S. Department of Education
Federal Program Title: Higher Education – Institutional Aid
Federal Assistance 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR 200.320(a)(2)-(c), There are specific
circumstances in which the recipient or subrecipient may use a noncompetitive procurement method.
The noncompetitive procurement method may only be used if one of the following circumstances
applies:
Small purchases—(i) Small purchase procedures. The acquisition of property or services, the
aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed
the simplified acquisition threshold (> $10,000 , <= $250,000). If small purchase procedures are
used, price or rate quotations must be obtained from an adequate number of qualified sources as
determined appropriate by the non-Federal entity.
(1) The aggregate amount of the procurement transaction does not exceed the micro-purchase
threshold;
(2) The procurement transaction can only be fulfilled by a single source;
(3) The public exigency or emergency for the requirement will not permit a delay resulting from
providing public notice of a competitive solicitation;
(4) The recipient or subrecipient requests in writing to use a noncompetitive procurement method,
and the Federal agency or pass-through entity provides written approval; or
(5) After soliciting several sources, competition is determined inadequate.
Condition: Adequate supporting documentation was not maintained for procurement method utilized.
Questioned Costs: N/A
Context: During our testing of the Higher Education – Institutional Aid grant, two out of 8 vendors
selected for testing, were procured through single source justification. The University was not able to
provide the support for the single source justification.
Cause: Documentation was not maintained.
Effect: Procurement method was not able to be supported and the University followed their internal
policy instead of the Uniform Guidance.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to ensure that supporting
documentation is maintained for procured goods and services.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-012 – SEFA Reporting
Federal Agency: U.S. Department of Education
Federal Program Title: Higher Education – Institutional Aid
Federal Assistance Listing Numbers: 84.031
Federal Award Identification Number and Year: P017A170072-19
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During the testing of allowable costs, it was identified that four expenditures were for costs
incurred in a prior year. The costs were allowable.
Questioned Costs: N/A
Context: During the testing of allowable costs, four selections out of a sample of 40 were for expenses
incurrent in a prior year but were being recognized on the fiscal 2024 SEFA.
Cause: Internal controls ensuring that only federal expenses incurred for the period from July 1, 2023
to June 30, 2024 were not functioning as designed.
Effect: The current year SEFA had expenditures from a prior fiscal year.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenditures are recorded in the correct period on
the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-003 – Enrollment Reporting
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.063 and 84.268
Federal Award Identification Number and Year: P063P221233 and P268K231233 – all grants were
awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Material Noncompliance (Modified Opinion) and Material Weakness in Internal Control
Over Compliance
Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Assistance programs must have an
arrangement to report student enrollment data to the National Students Loan Data System (NSLDS)
through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that do
not pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred
(34 CFR 682.610).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: Certain students’ enrollment information was not reported accurately and timely to
the NSLDS.
Questioned Costs: N/A
Context: During the testing of enrollment status submissions, the following was noted:
1 student out of a sample of 60 students tested was reported with the incorrect enrollment
status and effective date at both the campus and program levels.
1 student out of a sample of 60 students tested did not have a required published length
identified in the program NSLDS screen.
1 student out of a sample of 60 students tested has no record found in NSLDS. However, the
student received aid and should have been reported to NSLDS.
2 students out of a sample of 60 students reported were reported with the incorrect enrollment
status effective date at the campus level.
7 students out of a sample of 60 students tested were reported as a withdrawal status at both
the campus and program levels but was graduated per Institution’s record, and student status
was never subsequently updated.
59 students out of a sample of 60 students tested, were reported outside the 30 or 60 day
window.
Cause: The University uses a third-party servicer to submit their enrollment reports to the NSLDS.
Occasionally, the third-party servicer incorrectly communicates information to the NSLDS which results
in discrepancies between the University's system and the NSLDS. The University has the ultimate
responsibility to ensure that reporting is correct. The Department responsible for NSLDS reporting at
the University experienced turnover at a senior level.
Effect: Incorrect reporting to the NSLDS can result in incorrect determination of when the students’
grace period should begin.
Repeat Finding: Yes, 2023-005.
Recommendation: We recommend the University evaluate its procedures and review policies in
overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we
recommend the University review its policies and procedures on reporting enrollment information to the
NSLDS to ensure that all relevant information is being captured and reported timely in accordance with
applicable regulations.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-004 – Outstanding Refund Checks
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(l), requires the
University to return to the ED any Title IV funds, except FWS program funds, that were unsuccessfully
disbursed to the student or parent. A non-federal entity must maintain effective internal control over the
federal award (2 CFR 200.303).
Condition: Student refund checks related to Title IV funds were not returned to the ED within the
required timeframe.
Questioned Costs: N/A
Context: During the testing of student refund check reconciliations, it was noted that 8 student refund
checks were not returned to the ED within the 240-day timeframe. Additionally, an outstanding check
listing was only able to be provided as of December 16, 2024.
Cause: The University’s cash reconciliation procedures did not identify the checks as having to be
returned within the 240-day requirement.
Effect: The University is not returning funds in accordance with ED guidelines. Population of
outstanding checks could not be provided as of June 30, 2024.
Repeat Finding: Yes, 2023-006.
Recommendation: We recommend the University review policies and procedures around outstanding
student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-006 – Gramm-Leach-Bliley Act (GLBA)
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033
Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all
grants were awarded within 2022-2023 and 2023-2024
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a
comprehensive information security program that is written in one or more readily accessible parts. The
information security program should provide for the design and implementation of safeguards to control
the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the
institution’s written information security program must address the implementation of the minimum
safeguards identified in 16 CFR 314.4(c)(1) through (8).
A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).
Condition: The University’s should document the periodic user access reviews as part of the
formalized access management policies and procedures.
Questioned Costs: N/A
Context: The University was not documenting the periodic user access review performed over the
audit period.
Cause: University does not have the policies and procedures in place to ensure the written information
security program is in compliance with GLBA.
Effect: Management is not documenting their periodic review of user access.
Repeat Finding: Yes, 2023-009.
Recommendation: We recommend the University review is policies and procedures and update the
information security plan to be GLBA compliant.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-007 – Period of Performance
Federal Agency: National Science Foundation and U.S. Department of Education
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: 84.017 and 47.081
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A non-federal entity may charge only allowable costs incurred
during the approved budget period of a federal award’s period of performance and any costs incurred
before the federal awarding agency or pass-through entity made the federal award that were authorized
by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and
200.403(h)). A period of performance may contain one or more budget periods.
Condition: Two grants were identified as having ended in a prior year but were still incurring
expenditures that are included on the SEFA in fiscal year 2024.
Questioned Costs: N/A
Context: During the testing of the SEFA for the period, it was noted that two of the grants tested had
end dates before the beginning of the fiscal year (7/1/2023) but had costs incurred and reported on the
SEFA for fiscal year 2024. The University did not receive extensions on these grants.
Cause: Internal controls ensuring that costs are not reported on the SEFA after the end of the period of
performance were not functioning as designed.
Effect: The current year SEFA included expenses that were incurred after the grant ended.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures in
place and provide training to employees within the grant and finance functions related to the grant
reconciliation and recording process to ensure expenses are reflected prior to the grant ending and
recorded in the correct period on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Numbers: Various
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of
expenditures of federal awards which must include the total federal awards expended as determined in
accordance with sub section 200-502.2 (2CFR 200.510).
Condition: During our testing it was identified that grants were being included in the research and
development cluster that were not research and development grants.
Questioned Costs: N/A
Context: During our testing, it was noted five grants within the research and development cluster, were
not considered research and development.
Cause: The University’s policies and procedures were not followed or not adequate to ensure a
complete and accurate SEFA.
Effect: The unadjusted SEFA included grants within the research and development cluster that did not
meet the definition of research and development.
Repeat Finding: No
Recommendation: We recommend the University establish a policy to review grant agreements to
ensure that the grants are being classified appropriately on the SEFA.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-008 – Physical Inventory on Property and Equipment
Federal Agency: Various and U.S. Department of Education
Federal Program Title: Research and Development Cluster, Higher Education – Institutional Aid
Federal Assistance Listing Numbers: Various and 84.031
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results
reconciled with the property records at least one very two years (2 CFR section 200.313(d)(2)).
Condition: No evidence of a physical inventory count performed by the University.
Questioned Costs: N/A
Context: During the testing property and equipment, there was no evidence provided by the University
of a physical inventory count performed in the previous two years.
Cause: Internal controls surrounding physical inventory of equipment purchased with federal funds is
not designed or operating effectively.
Effect: No supporting documentation can be provided showing that physical inventory is taking place.
Repeat Finding: No.
Recommendation: We recommend that the University review and revise their current procedures and
policies related to capitalized equipment purchased with federal funds to ensure a physical inventory
count is being performed once every two years.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.
2024-009 – Indirect Costs
Federal Agency: Various
Federal Program Title: Research and Development Cluster
Federal Assistance Listing Number: 10.216
Federal Award Identification Number and Year: Various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement: In accordance with 2 CFR section 200.414(c), negotiated indirect
cost rates must be accepted by all Federal agencies. A Federal agency may use a rate different from
the negotiated rate for either a class of Federal awards or a single Federal award only when required
by Federal statute or regulation, or when approved by the awarding Federal agency in accordance with
paragraph (c)(3) of this section.
Condition: An incorrect indirect cost rate was used when calculating indirect costs.
Questioned Costs: $38,449
Context: During our testing of indirect costs, three out of a sample of 40 used a rate of 46% instead of
the rate stated in the grant of 30%.
Cause: Oversight by the individual responsible for completing the indirect cost calculations.
Effect: Overstatement of indirect costs.
Repeat Finding: No.
Recommendation: We recommend the University establish a policy to review the specific indirect cost
rates in the grants with the calculation being performed to ensure the correct rate is being used.
Views of Responsible Officials: There is no disagreement with the audit finding and the University is
in the process of implementing corrective procedures.